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1958 (12) TMI 36 - HC - Income Tax
Extract:
.......s under section 10(2), clause (x); and the disallowance of ₹ 5,000 paid to the general manager as allowances is justifiable under section 10(2), clause (x). The two questions are answered accordingly ; and the Department is ordered to pay the costs of the assessee including an advocate's fee of ₹ 200. Reference answered accordingly.