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2006 (4) TMI 183 - AT - Income TaxExtract: ....... the deduction of Rs. 3,56,990 is the 1/10th of such expenditure and there is no basis for disallowance. The Assessing Officer is directed to verify this fact and if the deduction has been allowed in earlier years, the same shall also be allowed during this year under section 35D(1)(i). 9. In the result, the assessee s appeal stands partly allowed.
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