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1985 (10) TMI 53 - HC - Income TaxExtract: .......0 per month received by him cannot be said to be a conveyance allowance at all and he is entitled to the deduction of Rs. 200 per month claimed by him. Mr. Dhanuka has not seriously controverted this position. In the result, the question referred to us is answered in the affirmative and in favour of the assessee. There will be no order as to costs.
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