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1996 (5) TMI 19 - HC - Income TaxExtract: .......tax Appellate Tribunal was justified in holding that the allowance under section 36(1)(viii) is to be computed before making any deduction under Chapter VI-A as well as any deduction under section 36(1)(viii) of the Income-tax Act, 1961. Consequently, the reference is answered in favour of the assessee and against the Revenue. No order as to costs.
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