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1993 (9) TMI 92 - BOMBAY HIGH COURTExtract: .......d. 1993 201 ITR 723, where the Supreme Court has also observed that the relevant provisions of section 40(a)(v) and section 40A(5) are substantially similar. In view of the foregoing discussion, the reference is disposed of accordingly and the question referred to us is answered in favour of the Revenue in the terms aforesaid. No order as to costs.
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