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1995 (3) TMI 128 - AT - Income TaxExtract: .......ficer was wrong. Considering the facts of the case, the disallowance of Rs. 3,500 made by the Assessing Officer was confirmed by the CIT (Appeals). After hearing both the parties, we do not find any infirmity in the order of the CIT (Appeals) and, therefore, this issue stands decided against the assessee. 7. In the result, appeal is partly allowed.
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