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2000 (7) TMI 239 - ITAT JODHPURExtract: .......ount of Rs. 41,186 has been adjusted and the remaining amount of Rs. 20,737 remained due from the assessee. Considering the aforesaid record and other facts and circumstances of the case, we are of the view that the claim of the assessee is allowable. Accordingly, we delete the disallowance. 6. In the result, this appeal of the assessee is allowed.
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