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1958 (2) TMI 47 - HC - Income TaxExtract: .......be revenue expenditure deductible under section 10(2)(iii) or section 10(2)(xv) of the Income-tax Act, and the question referred to the High Court by the Appellate Tribunal in both these cases must be answered against the assessee and in favour of the Income-tax Department. The assessee must pay the costs of these references. Choudhary, J.-I agree.
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