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1995 (11) TMI 117 - AT - Income TaxExtract: .......issue to the AO and directed him to allow the deduction only if the three conditions laid down in the second proviso to s. 36(1)(ii) are fulfilled in the case of the assessee. Such a view taken by the CIT(A) is perfectly valid and requires no interference. 15. In the result, Revenue s appeal is dismissed and the assessee s appeal is partly allowed.
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