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1991 (12) TMI 132 - ITAT MADRAS-CExtract: .......istics of a tax, and in applying the provisions of section 43B of the Act. We, therefore, set aside the decisions of the lower authorities on this issue and direct the Assessing Officer to allow the assessee the benefit of revenue deduction in respect of the entirety of the sum of Rs. 9,83,30,732. 35. In the result, the assessee s appeal is allowed
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