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1984 (11) TMI 96 - AT - Income TaxExtract: .......ection 37(3A). This means that the disallowance of Rs. 17,662 under section 37(3A) made by the ITO was not justified and was rightly deleted in appeal by the Commissioner (Appeals). On this issue, therefore, the order of the Commissioner (Appeals) appears to be correct and is upheld. 6. The appeal filed by the revenue fails and is hereby dismissed.
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