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1981 (2) TMI 59 - HC - Income TaxExtract: .......in the meaning of s. 24(1)(v). In this view, it is unnecessary to consider the tenability of the claim under s. 24(1)(iv). We, therefore, answer the question referred to us in the negative and in favour of the assessee. The assessee will be entitled to his costs of this reference. Counsel s fee Rs. 200 in one set. Question answered in the negative.
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