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1984 (6) TMI 40 - KARNATAKA HIGH COURTExtract: .......ation before this court in CIT v. Sri Ananth G. Pat in ITRC No. 171 of 1981, disposed on January 12, 1984 1984 150 ITR 249. The question referred therein was also answered in favour of the assessee allowing the deduction claimed under s. 57(iii) of the I.T. Act, 1961. In the result, we answer the question in the affirmative and against the Revenue.
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