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1983 (1) TMI 115 - ITAT BOMBAY-CExtract: ....... stated, the assessment, which has become final, works out the disallowance u/s. 40A(5) and, in our view, the ITO is entitled to rectify a mistake which is apparent form the record with regard to the disallowance so worked out. We, therefore, find reason to interfere with the order of the Commissioner (A). 6. In the result, the appeal is dismissed.
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