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1993 (3) TMI 145 - AT - Income TaxExtract: .......fficer with a direction to examine whether the company had spent any amount on unauthorised purpose or not and pass appropriate order, as he deems fit. The ITO is directed to give an opportunity to file the audit report in the prescribed form before the completion of the assessment. 5. In the result, the appeal of the assessee is treated as allowed
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