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1982 (8) TMI 49 - ALLAHABAD HIGH COURTExtract: .......nses claimed at Rs. 7,439 could not be treated as an allowable deduction ? We, therefore, allow this application in part and direct the Incometax Appellate Tribunal, Allahabad Bench, Allahabad, to draw up a statement of the case and refer the question indicated above for the opinion of this court. In the circumstances, we make no order as to costs.
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