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1990 (12) TMI 72 - MADHYA PRADESH HIGH COURTExtract: ....... in favour of the Department. We answer the question as follows In the facts and circumstances of the case, the salary paid by the assessee-firm to Shri R. J. Trivedi has to be disallowed under section 40(b) of the Act as it was paid to him as partner of the assessee-firm and not as the agent of the mine owners. There shall be no order as to costs.
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