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1997 (9) TMI 24 - MADRAS HIGH COURTExtract: .......y to be considered under section 5(k) and not under section 5(e). What is to be allowed in one year under section 5(k) cannot get enlarged to a larger sum in subsequent years even when the deductions claimed relate to the same borrowing. We do not, therefore, find any error in the order of the Tribunal. The revision petition is dismissed. No costs.
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