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1961 (10) TMI 73 - HC - Income TaxExtract: .......pecified in the will had been applied towards payment of monthly allowances to the various relations of the deceased, there would be no exemption under section 4(3)(i) and the rest of the income would be exempt under the aforesaid provision. The assessee will be entitled to their costs. Advocate's fee ₹ 250. Question answered accordingly.
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