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1993 (2) TMI 54 - ORISSA HIGH COURTExtract: .......omenclature is not the determinative factor. In view of the above analysis made by us, it is clear that the payments were allowable as deductions in terms of section 37 of the Act. Accordingly, we answer the question referred to us for opinion in the affirmative, in favour of the assessee and against the Revenue. No costs. D. M. PATNAIK J.-I agree.
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