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1989 (10) TMI 80 - ITAT BOMBAYExtract: .......ssessee s contention for excluding the proportionate salary relating to the period during which the aforesaid two employees were outside India, for the purpose of working out disallowance u/s. 40A(5) of the Act. We, therefore, set aside the order of the C.I.T.(A) on this point and restore that of the I.T.O. 12. In the result, the appeal is allowed.
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