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2005 (3) TMI 757 - HIGH COURT OF RAJASTHANExtract: ....... allowable under the provisions of Income-tax Act before arriving at the net taxable income. However, that exercise has not been undertaken by the Assessing Officer and the Tribunal. 15. In the circumstances, the judgment of the Tribunal is set aside, the case is remitted back to the Tribunal for deciding it afresh in accordance with law. No costs.
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