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1987 (1) TMI 114 - ITAT AHMEDABAD-CExtract: .......ugh the same were argued by the parties. We are of the view that if we give our decision on the merits of carious disallowances, the parties would have not only difficulty in giving effect to our order on the merits of the case but would also have difficulty in making application under s. 256(1) of the Act. 13. In the result, the appeal is allowed.
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