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1945 (11) TMI 14 - HC - Income TaxExtract: ....... as to whether it should be followed by this Court until the question arises on exactly similar facts. We answer the question referred by stating that the sum of ₹ 8,855 is allowable as a deduction in the assessment for 1942-43 under Section 10(2)(xi). The Commissioner will pay the assessees costs, ₹ 250. Reference answered accordingly.
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