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1925 (10) TMI 1 - HC - Income TaxExtract: .......lowances within the meaning of section 10 of the Act, the onus of proving that such allowances are permissible rests with him. In the present case I think that the assessment was right and that the assessee's petition should be dismissed with costs. Hearing fee ₹ 200 including the sum of ₹ 100 already deposited. Foster, J. -I agree.
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