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1990 (1) TMI 22 - HC - Income TaxExtract: .......ded under section 24 of the Act. In the view we have taken, it is unnecessary to refer to the several decisions relied on by counsel on both sides. We, therefore, answer the common question referred to us in the affirmative and against the assessee-company. The Revenue will be entitled to the costs of these references. Counsel fee Rs. 500. One set.
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