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2001 (7) TMI 49 - DELHI HIGH COURTExtract: .......it the matter back to the Tribunal for adjudication of that particular aspect. If in reality there has been no payment, the question of allowing a deduction would not arise. If on the other hand any amount has been paid in relation to the unearned increase, 50 per cent. thereof has to be allowed as a deduction. Reference is accordingly disposed of.
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