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1985 (1) TMI 100 - AT - Income TaxExtract: .......pretation sought to be put by the learned representative of the assessee on the words of said provision is wholly unsupportable. We do not accept the said contention. We find that the allowance granted by the ITO is in conformity with the above provision. We, therefore, reject the ground raised by the assessee. 9. The appeal fails and is dismissed.
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