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1987 (6) TMI 93 - ITAT DELHI-EExtract: ....... we are of the opinion that the ld. CIT (A) has given directions which are in accordance with law and the facts of the case. The assesses is not entitled to any deduction u/s. 37(1) as the ingredients for such deduction are not available in the claim of the assesses. This ground, therefore, is also dismissed. 17. In the result, appeal is dismissed.
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