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1955 (7) TMI 27 - HC - Income TaxExtract: .......red to the maintenance allowance of the lady constitutes maintenance allowance within the meaning of the Orissa Agricultural Income-tax Act, 1947. 11. The reference is disposed of accordingly. The assessee is entitled to costs of this Court. Hearing fee is assessed at one hundred rupees (Rs. 100). MISRA, J.--I agree. Reference answered accordingly.
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