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1981 (4) TMI 118 - AT - Income TaxExtract: ....... been held that any deduction allowed under Chapter VII of the IT Act does not attract the provisions of r. 4 of the Second Schedule to the Companies (Profits) Surtax Act, 1964. After hearing both the parties on this point, we hold respectfully following the aforesaid authority that the CIT(A) s decision is quite in order and so we uphold the same.
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