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1994 (11) TMI 61 - HC - Income TaxExtract: .......y envisaged in the preceding paragraph which alone can qualify for the deduction. He has been overambitious kith claims which, in the circumstances, can never fall within the purview of clauses (e) and (f) of section 5. The contention is totally without merit and we have no hesitation in rejecting it. The tax revision case is, therefore, dismissed.
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