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1982 (7) TMI 122 - AT - Income TaxExtract: ....... the Indian Card Clothing Co. Ltd. IT Appeal No. 1392 (Bom.) of 1981 . In view of the above reasons, we uphold the disallowance under consideration and reject this ground. 7 to 1 0. Paras 7 to 10 are not reported here as they involve minor issues. 11. In the result, the assessee s appeal is partly allowed while the departmental appeal is dismissed.
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