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1979 (5) TMI 36 - AT - Income TaxExtract: .......in the accounts showing cash payments exceeding Rs. 2,500. Whether those are to be added back in the computation of business income is another matter depending on the nature, manner and method of assessment, so this disallowance has also to be deleted. 12. The appeal is allowed. All the additions, by way of add-backs and disallowance s are deleted.
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