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1984 (1) TMI 107 - ITAT CALCUTTA-EExtract: ....... clear cut decision of the High Courts on that score alone. 4. In view of the proposition of law as explained above, we direct that subject to the verification that the arrears in question have not been claimed as a deduction in any earlier year, the claim in the present year shall be allowed. 5. In the result, the appeal is allowed in these terms.
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