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1992 (4) TMI 31 - HC - Income TaxExtract: .......e Income-tax Officer without taking into account the claim of deduction under section 16(i) of the Act. Our answer, therefore, is that the assessees are not entitled to any deduction under section 16(i) of the Income-tax Act, 1961. Accordingly, we answer the references in favour of the Revenue and against the assessees. D. P. MOHAPATRA J. -I agree.
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