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1962 (3) TMI 107 - MADHYA PRADESH HIGH COURTExtract: .......der section 12. For all these reasons, our answer to the question stated by the Tribunal is that the second proviso to section 10(2) (vii) has no applicability in computing the income, profits and gains of an assessee under section 12. The assessee shall have the costs of this reference. Counsel's fee is fixed at ₹ 150. Order accordingly.
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