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2002 (7) TMI 805 - HC - Income TaxExtract: .......ons, this Court has explained the Scheme of the provisions of Section 40(c) and Section 40A(5) of the Act. Following the principles laid down in the aforesaid decisions, our answer to question No.3 is in the affirmative i.e. in favour of the assessee and against the revenue. 6. The Reference accordingly stands disposed of with no order as to costs.
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