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1962 (3) TMI 97 - HC - Income TaxExtract: .......pplying the rule in Imperial Oil Company Ltd. v. Minister of National Revenue 1948 1 D.L.R. 305, we hold that the assessee is entitled to the deduction claimed and answer the question referred to us in the affirmative and in favour of the assessee. Being a case of first impression, we make no order as to costs. Question answered in the affirmative.
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