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1997 (7) TMI 91 - HC - Income TaxExtract: .......ot claim deduction either under section 37 or section 28 of the Income-tax Act of the amount set apart for the capital contribution redemption fund. Accordingly, we answer the question referred to us in the affirmative, i.e., in favour of the Revenue and against the assessee. In the facts and circumstances of the case, we make no order as to costs.
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