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1990 (9) TMI 141 - AT - Income TaxExtract: .......ition or discard and, therefore, cannot be allowed as a deduction under section 32(1)(iii) of the Act and this claim is accordingly rejected. 6. The other issue relating to the claim of deduction of Rs. 730 disallowed by applying section 40A(3) was not pressed, and accordingly, this ground is rejected. 7. In the result the appeal is allowed in part
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