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2005 (2) TMI 859 - PUNJAB AND HARYANA HIGH COURTExtract: .......as a deduction under section 24(1)(vi) of the Income-tax Act, 1961. The action of the Tribunal, in allowing the relief to the assessee is, therefore, in conformity with the decision in Sunil Kumar Sharma’s case (supra). Accordingly, the question is answered in the affirmative, i.e., against the revenue and in favour of the assessee. No costs.
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