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1995 (11) TMI 79 - HC - Income TaxExtract: ....... view taken by the Appellate Tribunal that the amount is deductible under section 24(1)(ii). The above question is, therefore, answered in the negative, that is, in favour of the Revenue and against the assessee. The records of this case be sent to the Appellate Tribunal within fifteen days to enable it to pass an order conformably to our decision.
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