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1998 (7) TMI 5 - HC - Income TaxExtract: .......wance under section 40(c) of the Income-tax Act, 1961, and maintenance alone can be included for the purpose of disallowance under the said Act. We accordingly answer the question referred to us in the manner set out above in the light of the decision of the Supreme Court in C. W. S. (India) Ltd. v. CIT 1994 208 ITR 649 referred to above. No costs.
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