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1996 (9) TMI 78 - HC - Income TaxExtract: .......t of the rule has not been noticed. For the above reasons, we are unable to accept the argument of Sri S. R. Ashok, the learned senior advocate appearing for the Revenue, that the assessee is not entitled to deduction in excess of Rs. 6,000. In the result, we answer the question in the affirmative, in favour of the assessee and against the Revenue.
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