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1998 (7) TMI 135 - AT - Income TaxExtract: ....... Court and the Gauhati High Court, cited supra and that of the Hon rsquo ble Supreme Court in the case of Attar Singh Gurmukh Singh vs. ITO hold that the disallowance made under s. 40A(3) to the extent where the parties are identified and the genuineness of the transaction is proved, should be deleted. 6. In the result the appeal is partly allowed.
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