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1985 (1) TMI 91 - AT - Income TaxExtract: .......no question of liberal interpretation arises. For the reasons given above, we hold that the provisions of sub-s. (3D) were not applicable and, as such, the disallowance made by the ITO under s. 37(3D) was justified. We set aside the order to the CIT(A) on this point and restore the order of the ITO. 6. In the result, the appeals are partly allowed.
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