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1979 (7) TMI 148 - AT - Income TaxExtract: .......e parties. The assessee has made the cash payment to them because the parties insisted cash payment and the purchases were made in Madras and Bangalore where the assessee had no Bank account. Considering the facts and circumstances of the case we see no reason to make any disallowance. 5. In the result, both the appeals of the assessee are allowed.
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