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1988 (1) TMI 101 - ITAT MADRAS-DExtract: .......rial commenced during the accounting year. We, therefore, hold that the Commissioner (Appeals) was right in accepting the assessee s claim for deduction of this amount in the year of account. We accordingly confirm his order on this point and reject these grounds. 39. In the result, the appeal is treated as allowed in part for statistical purposes.
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