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1962 (9) TMI 52 - HC - Income TaxExtract: .......; within the meaning of the Act. In our opinion, the assessee is not entitled to claim the deduction and the decision of the Tribunal holding in its favour is erroneous in law. The reference is answered in favour of the department. The assessee will pay the costs of the department. Counsel's fee ₹ 250. Reference answered in the negative.
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