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1982 (10) TMI 89 - ITAT HYDERABAD-AExtract: .......of the 1961 Act, we are of the view that the assessee should succeed as the payment by the assessee-partner is wholly and exclusively necessary for enabling use of the lorries as a partnership asset, and that such expenses should, therefore, be allowed against the share income. 5. In the result, the appeal is allowed. The relief given is Rs. 7,521.
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