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1979 (1) TMI 39 - MADRAS HIGH COURTExtract: .......king as such. On the facts found, the assessee will be eligible for the allowance under s. 37(1). The several clauses under s. 36 do not apply here. The question is, therefore, answered in the affirmative as far as allowability under s. 37 is concerned and in favour of the assessee. The assessee will be entitled to its costs. Counsel s fee Rs. 500.
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