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1992 (10) TMI 32 - RAJASTHAN HIGH COURT - Income Tax
Extract:
.......e reference is answered in favour of the Revenue and against the assessee and it is held that the Income-tax Officer was justified in allowing deduction to the extent of Rs. 1,20,000 and that the Tribunal was further justified in allowing the Department to raise the questions regarding the applicability of section 40(c) of the Income-tax Act, 1961.