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1992 (2) TMI 166 - AT - Income TaxExtract: .......ore, the assessing officer could not have lawfully rejected the assessee s claim under the pretext of making prima facie adjustments under section 143(1). 26. In view of the foregoing, therefore, we direct the assessing officer to allow the assessee the benefit of deduction under the said section. 27. In the result, the assessee s appeal is allowed
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