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2003 (1) TMI 252 - AT - Income TaxExtract: ........ 10,000. 4.3. In our opinion, the disallowance being less than 1/10th, so, the same is fair and reasonable and no interference in the order of the CIT(A) is called for and accordingly the same, in this regard, is upheld and ground No. 3 of the appeal of the assessee is rejected. 5. In the result, the appeal filed by the assessee is partly allowed.
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