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1993 (2) TMI 134 - AT - Income TaxExtract: .......acts and circumstances of the case, we hold that the learned CIT (Appeals) was wrong in deleting the disallowance of Rs. 35,000 by telescoping it against the surrender of an amount of Rs. 60,000. The order of the first appellate authority on this point is reversed and that of the Assessing Officer restored. 10. In the result, the appeal is allowed.
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