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1997 (7) TMI 82 - HC - Income TaxExtract: .......rvice charges amounting to Rs. 2,81,331 did not accrue to the assessee merely because the claim for deduction of the same in the hands of the payer was disallowed by the income-tax authorities. Question No. 5 is, therefore, answered in the negative, i.e., in favour of the Revenue. This reference is disposed of accordingly with no order as to costs.
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