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2007 (7) TMI 331 - AT - Income TaxExtract: .......that cash purchases were in accordance with the provisions of rule 6DD(f) of the Rules and, therefore, the disallowance made by the Assessing Officer was not justified. The order of learned CIT(A) is, therefore, set aside and consequently, the disallowance sustained by him is hereby deleted. 13. In the result, the appeal of the assessee is allowed.
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