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2001 (10) TMI 47 - HC - Income TaxExtract: .......tation under the Income-tax Act is the lower of the two figures and the deduction is to be allowed in the manner provided in section 32AB(1) of the Act. The question referred to us is, therefore, answered against the Revenue and in favour of the assessee. The Revenue shall pay costs in the sum of Rs.2,000 (rupees two thousand only) to the assessee.
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