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1996 (9) TMI 206 - AT - Income TaxExtract: .......essee under section 37(1). Following the said decision of the Tribunal, we delete the disallowance under section 43B and restore the matter to the file of the Assessing Officer who shall examine the claim of the assessee under section 37(1) of the Act. The order of the CIT(A) is accordingly modified. 13. In the result, the appeal is partly allowed.
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