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1953 (9) TMI 21 - HC - Income TaxExtract: .......e point of view of commercial necessity or commercial expediency? In our opinion, therefore, the assessee was entitled to deduction of this amount as a permissible allowance under Section 10(2)(xv). The question, therefore, submitted to us must be answered in the affirmative. The Commissioner to pay the costs. Reference answered in the affirmative.
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