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2000 (2) TMI 24 - HC - Income TaxExtract: .......(SC), it has been held by the Supreme Court that the notification issued by the Central Board of Direct Taxes cannot curtail the scope of deduction granted by the Income-tax Act, 1961. In view of the said judgment of the Supreme Court, the reference is answered in favour of the assessee and against the Department. Reference disposed of accordingly.
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