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2002 (6) TMI 594 - AT - Income TaxExtract: .......nditure under section 35D read with section 35(2)(c)(iv) of the Income-tax Act to the extent of 1/10th of the total expenditure as has been claimed in the original return. Under the circumstances, we set aside the order of the CIT(Appeals) and restore the order of the Assessing Officer. 17. In the result, the appeal filed by the Revenue is allowed.
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