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2002 (1) TMI 25 - RAJASTHAN HIGH COURTExtract: .......duction under this clause shall not exceed one thousand rupees Considering the plain reading of the proviso of clause (i) of section 16, we find no infirmity in the order of the Tribunal. In the result, we answer both the questions in the affirmative, i.e., in favour of the Revenue and against the assessee. The reference so made stands disposed of.
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