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1996 (4) TMI 161 - AT - Income TaxExtract: .......on this point is upheld. On the other point regarding the disallowance of unpaid sales-tax liability amounting to Rs. 10,29,293, we hold that the CIT was not justified in setting aside the order of the AO. 13. Order of the CIT passed under s. 263 is upheld in part as indicated above. 14. In the result, the appeal by the assessee is allowed in part.
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