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2000 (5) TMI 33 - HC - Income TaxExtract: ....... of this Act and the rules framed thereunder so far as they have not been allowed under the Income-tax Act in computing the net income for the relevant assessment years. We, therefore, answer the questions referred. to this court in the negative, i.e., in favour of the assessee and against the Revenue. The reference accordingly stands disposed, of.
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