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2006 (8) TMI 248 - AT - Income TaxExtract: ....... the payment of instalment of sales tax loan is only compensatory in nature. 6.14 In this view of the matter, the disallowance made by the Assessing Officer and sustained by the CIT(A) by his order impugned herein is deleted hereby, accepting the contentions of the assessee in this appeal. 7. In the result, appeal of the assessee is allowed hereby.
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