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1997 (11) TMI 70 - DELHI HIGH COURTExtract: .......terpreting the provisions of section 36(1)(viii) in favour of the assessee was not to be applied to the assessee s case. (B) On the facts and circumstances of the case, the Tribunal was not right in holding that Circular No. 12/11/1973 was not in consonance with the provisions of the Act. The reference is answered accordingly. No order as to costs.
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