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1985 (6) TMI 88 - ITAT MADRAS-DExtract: .......e assessment years 1969-70 to 1972-73 for which section 40A(7) is not applicable. 10. Since the conditions laid down in section 40A(7) have not been complied with the deduction of Rs. 10,115 claimed cannot be allowed, we reverse the order of the Commissioner (Appeals) and restore the addition of Rs. 10,115. 11. In the result, the appeal is allowed.
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