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2002 (5) TMI 221 - AT - Income Tax
Extract:
.......H) and 124 ITR 1 (SC) are squarely applicable to the facts of the case. He has, accordingly, deleted the disallowance. We do not find infirmity in the first appellate order which is reasoned one. This ground is thus rejected. 18. Ground No. (iv) It is general in nature which needs no independent adjudication. In the result, the appeal is dismissed.