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1980 (7) TMI 272 - AT - Income TaxExtract: .......dered the provisions of sections 40(c ) and 40A(2). Judicial propriety requires that when there is a High Court decision, particularly when there is only one on the question of law, in regard to an All India Statute like the Income-tax Act, the tribunal should follow the view taken therein. 12. I, therefore, agree that the appeal should be allowed.
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