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1991 (2) TMI 79 - HC - Income TaxExtract: .......d the deduction is to be granted. If the payment is attributable to the expenditure referred to under section 37, the same cannot be partially disallowed by shifting a portion as failing under section 80VV. In the instant case, that is what has been done. Consequently, the question referred to us is answered in the negative and against the Revenue.
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