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1943 (4) TMI 10 - HC - Income TaxExtract: .......es on the property used for business, profession or vocation, if the Legislature were so minded they could have used the same words in clause (iv) of Section 9, if a similar allowance was intended there. I think it is highly desirable for the Legislature to make clear what is intended to be covered by the clause inserted in amending Section 9 (iv).
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