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1983 (4) TMI 75 - ITAT BOMBAY-DExtract: .......hand and not to create hindrances for the hawkers in encashing the crossed cheques or crossed bank drafts by making cash payments. 13. We too hold that there were exceptional and unavoidable circumstances and that the assessee is entitled to for deduction u/s 40A(3) of the Act and as per r. 6DD(j) of the IT Rules. 14. Thus, the appeal is dismissed.
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