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1985 (3) TMI 58 - HC - Income Tax
Extract:
.......wife of the partner of the assessee and that would justify the allowance of the expenditure as one appropriately falling under s. 37(1) of the Act. In view of the foregoing, we answer the questions referred to us in the negative and in favour of the Revenue. The assessee will pay the costs of this reference to the Department. Counsel s fee Rs. 500.