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1996 (3) TMI 154 - AT - Income TaxExtract: .......regard to these facts and the ratio of the decisions cited supra including that of the Gujarat High Court in the case of Gujarat Oil and Allied Industries we see no justification for rejecting the claim made under s. 32AB for the deposit made with the IDBI of Rs. 1,36,000. The AO is accordingly directed to allow the claim. 7. The appeal is allowed.
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