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1982 (9) TMI 120 - AT - Income TaxExtract: .......section 40A(3) has also been enacted. 14. I find it difficult to tear out section 40A(3) from its legislative matrix and give a special status to it so as to bring within its ambit (at arm s length) capital expenditure also. I would, therefore, hold that there is no case for the impugned disallowance. It shall be deleted. 15. The appeal is allowed.
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