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1997 (6) TMI 49 - AT - Income TaxExtract: .......n dispute in this case that the expenditure incurred by the assessee was within the permissible limit. For the aforesaid reasons, we hold that claim made by the assessee is quite in order and should be allowed as Collection charges . The ITO is directed to allow the deduction claimed by the assessee. 10. In the result, assessee s appeal is allowed.
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