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1983 (4) TMI 35 - ALLAHABAD HIGH COURTExtract: .......d above, the question referred to us is decided by saying that the Tribunal was not justified in disallowing deduction of salary without recording proper findings in the light of the law laid down by the Supreme Court. The Tribunal shall, therefore, decide the appeal afresh. The assessee shall be entitled to its costs, which is assessed at Rs. 200.
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