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1996 (3) TMI 168 - AT - Income TaxExtract: ....... I have examined the facts on this point and considered the case laws. I do not find any reason to confirm the disallowance of cash payment as just and proper and the evidence as brought on record does not allow to do so. Accordingly, the appellant succeeds on ground Nos. 5 and 6. 16. In the result, the appellant succeeds and the appeal is allowed.
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