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1978 (2) TMI 36 - HC - Income TaxExtract: ....... no part of the amount paid is chargeable under the head Salaries . We, accordingly, hold that the second proviso is attracted to the facts and circumstances of the case, and that, therefore, we answer the question referred in the negative and in favour of the assessee. In the circumstances of the case, the parties will bear their respective costs.
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