2007 (10) TMI 267

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....nt. 2. Following question is proposed for admission in this appeal. "Whether the Appellate Tribunal has correctly appreciated the facts on record in confirming the order passed by the Commissioner of Income-tax (Appeals) in deleting disallowance made under section 40A(3) of the Act holding the same to be covered by rule 6DD, for an amount of Rs.4,75,000/-?" 3. While confirming the order o....