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1990 (6) TMI 95 - AT - Income TaxExtract: .......the impugned additions. For all the above reasons, we agree with the CIT(A) that the case of the assessee was covered under r. 6DD(j) of the IT Rules and Circular No. 220 dt. 31st May, 1977 and no disallowance under s. 40A(3) should have been made. We uphold the order of the CIT(A) on this count. 8. In the result, the Revenue s appeal is dismissed.
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