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1993 (5) TMI 60 - AT - Income TaxExtract: .......y Rs. 46,423, which would rank for deduction. The CIT(A) had allowed deduction of Rs. 46,423. We, accordingly, uphold the order of the CIT(A), for allowing the deduction of Rs. 46,423 under the s. 32AB, which deduction is in accordance with the provisions of the law. In the result, the appeal of the Revenue is without any merit and hence dismissed.
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