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1997 (9) TMI 59 - HC - Income TaxExtract: .......ct starts with a non-obstante clause contained in sub-section (1) or sub-section (3). Therefore, it is clear that no expenditure made on the maintenance of a guest-house is allowable. Hence, in this view of the matter, the view taken by the Tribunal is justified and we answer the aforesaid question in favour of the Revenue and against the assessee.
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