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1991 (9) TMI 143 - ITAT MADRAS-CExtract: .......It should, therefore, follow that the Assessing Officer could not have lawfully travelled beyond the clear scope and ambit of section 40(b) and made the impugned disallowance of Rs. 34,010 (Rs. 19,010 Rs. 15,000). 13. In view of the foregoing, therefore, we decline to interfere in the matter. 14. In the result, the departmental appeal is dismissed.
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