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2007 (3) TMI 294 - AT - Income TaxExtract: .......vision is to be granted to the assessee. Therefore, we set aside this issue to the file of AO and direct him to verify the facts relating to expenses in respect of A portion of the debenture issue and then grant the deduction according to s. 35D(2) of the Act. 15. No other ground was pressed. In the result, appeal of the assessee is partly allowed.
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