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2006 (12) TMI 194 - AT - Income TaxExtract: .......allowed. Ground No. 9 23. This ground relates to the disallowance of wealth tax payment of Rs. 60,270 under s. 40(1)(iia) which was upheld by the CIT(A). During the hearing before us the learned Authorised Representative did not press this ground and, therefore, this is rejected. 24. In the result the appeal filed by the assessee is partly allowed.
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