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1979 (6) TMI 82 - ITAT MADRAS-AExtract: ....... be in the minds of the Members as noticed in the order of the Tribunal in IT Appeal No. 4259 (Cal.) of 1974-75. Finally, we are of the view that section 40A(7) would be applicable to this case and since the assessee had not complied with the provision, the deduction claimed cannot be allowed. 9. In the result, the cross objection stands dismissed.
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