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1973 (12) TMI 17 - GUJARAT HIGH COURTExtract: .......ct, 1961, and not under section 37 of the Income-tax Act, 1961. We, therefore, answer the question in favour of the assessee but holding at the same time that it was allowable not under the specific section referred to by the Tribunal but under another provision of the same Act. The Commissioner will pay the costs of this reference to the assessee.
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