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1980 (12) TMI 21 - MADRAS HIGH COURTExtract: .......nd not the status in which the return was submitted by the assessee. Therefore, the assessee will be entitled to, a deduction under s. 5 (1)(viii) in respect of the gift in question. Accordingly, we answer the question referred to us in the affirmative and in favour of the assessee. The assessee will be entitled to his costs. Counsel s fee Rs. 500.
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