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2002 (5) TMI 206 - AT - Income TaxExtract: .......of Explanation 4 to section 40(b). Consequently, it is also held that the remuneration paid to Pawan Kumar Sethi was an allowable deduction under the amended provisions of section 40(b). The order of the Commissioner (Appeals) is, therefore, set aside and the disallowance sustained by him is, therefore, deleted. 9. In the result, appeal is allowed.
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