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1991 (6) TMI 7 - HC - Income TaxExtract: .......t. Any way, all that the assessee now seeks is a 60 per cent. deduction under section 80M of the Act. Therefore, in view of section 161 of the Act and the above-said two Supreme Court judgments, the question referred is answered in the affirmative and in favour of the assessee. The assessee will be entitled to costs. Counsel s fee Rs. 500. One set.
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