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Income Tax Appellate Tribunal, BANGALORE BENCH ‘SMC’, BANGALORE
Before: SHRI A.K.GARODIA, ACCOUNANT MEMBER
per this rule, disallowance cannot be made u/s 40A (3). I, therefore, delete this disallowance.
In the result, the appeal of the assessee is allowed.
Order pronounced in the open court on the date mentioned on the caption page.