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1977 (11) TMI 8 - BOMBAY HIGH COURTExtract: .......on was liable to be added under r. 3(b), second proviso. The question must, therefore, be answered in the negative and the further answer is that the entire deduction made under r. 3(a) in the assessment proceeding for the assessment year 1950-51 was liable to be added under the second proviso to r. 3(a). Assessee to pay the costs of the reference.
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