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1992 (3) TMI 13 - CALCUTTA HIGH COURTExtract: .......in computation of salary for the purpose of section 40A(5)/40(c) of the Act. The decision of the Kerala High Court in Toshiba Anand Lamps Ltd. 1984 145 ITR 563 supports this view. For the reasons aforesaid, the question is answered in the affirmative and against the assessee. There will be no order as to costs. BHAGABATI PRASAD BANERJEE J.-I agree.
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