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1974 (7) TMI 3 - HC - Income TaxExtract: ....... hold that on the facts and in the circumstances of this case the deduction referred to in s. 36(1)(viii) of the Act envisages 10 of the total income, and not 10 of the total assessed income, before deduction of the amount so allowed. The Department must pay the costs of this reference. Hearing fee is assessed at Rs. 100 only. S. K. JHA J.-I agree.
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