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2001 (10) TMI 281 - AT - Income TaxExtract: ....... 40(a). In that view of the matter, we hold that the learned CIT(A) was not justified in confirming the disallowance made by the AO on this count under s. 40(a). His impugned order on this issue is, therefore, reversed and the AO is directed to allow the claim of the assessee on this issue. 19. In the result, this appeal of the assessee is allowed.
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