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1993 (2) TMI 139 - AT - Income TaxExtract: .......ew of the jurisdictional High Court decision in Sanghi Motors v. Union of India 1991 187 ITR 703 (Delhi) and Escorts Ltd. v. Union of India 1991 189 ITR 81 (Delhi), we have to uphold the disallowance. We only direct the Assessing Officer to allow deduction of the amount in the year of actual payment. 19. In the result, the appeal is allowed in part
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