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1965 (8) TMI 78 - HC - Income TaxExtract: .......f section 24 in cases such as the one referred to earlier. In the view that we take of the words and the scheme of section 16(3)(a), our answers to the questions are as follows Question No. 1 in the negative. Question No. 2 also in the negative. The assessee will pay to the respondent the costs of this reference. Questions answered in the negative.
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