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2005 (8) TMI 328 - AT - Income TaxExtract: ....... to be held that the CIT(A) was fully justified in deleting the disallowance made by the AO under s. 40(b). His action was confirmed. 5. We draw support from the above precedent and in view of the elaborate discussion made hereinabove, we reverse the finding of the learned CIT(A) and allow the ground raised. 6. In the result, the appeal is allowed.
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