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1994 (3) TMI 125 - AT - Income TaxExtract: .......t they refused to accept payments on the respective dates by crossed cheques/drafts. The matter would even otherwise be covered by the exceptions in rule 6DD(j) read with Board Circular dated 31-5-1977. We, therefore, do not find any justification in Interfering with the order of the learned CIT (Appeals). 7. In the result, the appeal is dismissed.
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