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1983 (2) TMI 104 - ITAT DELHI-CExtract: .......hese proceedings are reassessment proceedings under section 147(a). 15. We may state that regarding the quantum of Rs. 31,327 no arguments were advanced on behalf of the revenue. 16. For the aforesaid reasons, we direct that the sum of Rs. 31,327 should be allowed as a deduction under section 57 of the Act. 17. In the result, the appeal is allowed.
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