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1988 (4) TMI 10 - HC - Income Tax
Extract:
.......been overruled by the Court of Appeal) and decided that the wig and gown were at least plant and therefore the barrister was entitled to 100 per cent. first year allowance. The Inland Revenue have decided to acquiesce in the decision. In the result, we answer the reference in the affirmative and in favour of the assessee and against the Department.