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1994 (11) TMI 122 - ORISSA HIGH COURTExtract: ....... authority. Our answer to the second question is that on the facts and circumstances of the case, the Tribunal was fully justified in allowing the reduction under section 23(2) of the Income-tax Act. The answer is accordingly in favour of the assessee and against the Department. The reference accordingly stands disposed of. P. C. NAIK J.-- I agree.
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