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1990 (5) TMI 65 - ITAT DELHI-BExtract: .......of the instant case as brought out above is that the account on which interest was paid was in the nature of a deposit account. Therefore, the Ahmedabad Bench decision would have no applicability to the facts of the instant case before us. The disallowance made under section 40A(8) is accordingly confirmed. 6. In the result, the appeal is dismissed
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