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2003 (1) TMI 250 - ITAT CHANDIGARH-BExtract: .......ovisions of s. 154 of the IT Act. The action of the AO is also bad in law as the similar deduction claimed and disallowed in asst. yr. 1993-94 was allowed by the first appellate authority on identical circumstances. 8. In the light of above discussion, we uphold the impugned orders of the learned CIT(A). 9. In the result, the appeals are dismissed.
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