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1983 (10) TMI 79 - AT - Income TaxExtract: ........, referred to above. 7. I would, however, like to state that the assessee s alternative claims for deduction of this amount either as collection charges or as deferred expenditure are clearly untenable as they are opposed to facts and unsustainable in law. 8. I, therefore, agree with my learned brother that the assessee s appeal has to be allowed.
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