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1994 (8) TMI 26 - ALLAHABAD HIGH COURTExtract: .......ecified investment. In view of the said finding, it is clear that the sums are not actually paid for purchasing National Savings Certificates and hence the finding recorded by the Tribunal refusing the claim of deduction has rightly been done. As such no question of law arises out of the Tribunal s order. Accordingly, this application is dismissed.
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