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1986 (4) TMI 132 - AT - Income TaxExtract: .......s also takes into account the legal fiction created by section 39(3). There is no dispute about the quantum of expenditure claimed. We, therefore, hold that the claim of the assessee should be accepted and we direct the Assistant Controller to deduct that amount and modify the assessment accordingly. 4. In the result, the appeal is allowed in part.
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