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1982 (9) TMI 85 - ITAT ALLAHABAD-AExtract: .......hat Rs. 15,000 be disallowed. The counsel contended that the CIT(A) had omitted to consider the provisions of s. 37(2A) of the Act. Since we have already cancelled the order passed by the CIT u/s. 263(1) of the Act on other grounds, we do not consider it necessary to deal with this aspect in our this order. 15. In the result, the appeal is allowed.
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