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1995 (3) TMI 158 - ITAT DELHI-BExtract: .......tions of a provision are possible, the interpretation favourable to the assessee should be adopted. Accordingly, we adopt the view which is favourable to the assessee. Therefore, we direct that the rent paid on the guest house amounting to Rs. 1,76,000 be allowed. Accordingly, ground No. 4 is allowed. 11. In the result, the appeal is partly allowed
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