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1977 (2) TMI 14 - HC - Income TaxExtract: .......g to commission is not an allowable deduction under section 36(1)(iv) of the Act and that its fund does not satisfy the conditions of rule 4(c) of Part A of the Fourth Schedule to the Act. In the premises, we answer both the questions in the negative and in favour of the revenue. There will be no order as to costs. SANKAR PRASAD MITRA C.J.-I agree.
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