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1972 (5) TMI 26 - HC - Income TaxExtract: .......diture claimed by the assessee were permissible deductions. Questions Nos. 5 and 6 are again covered by the decision in Seth Banarsi Das Gupta v. Commissioner of Income-tax 1971 81 ITR 170 (All). Following that decision we answer question No. 5 in the affirmative and question No. 6 in the negative. In the circumstances, we make no order as to cost.
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