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1993 (8) TMI 125 - AT - Income TaxExtract: ......., see merit in this ground of the appeal of the Revenue and restore the addition of Rs. 1,829 made under s. 43B on account of Mandi tax (Rs. 300) and Rs. 1,529 on account of sales-tax. We, however, direct that deduction be allowed to the assessee in the year of payment as provided under s. 43B. In the result appeal of the Revenue is partly allowed.
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