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1974 (7) TMI 21 - HC - Income TaxExtract: .......ct of the scheme under section 10(4)(c) did not come into operation. The assessee was, therefore, entitled to claim this expenditure as an allowance under section 10(2)(xv). In the result, we answer the question in the affirmative and in favour of the assessee. He would be entitled to receive the costs of this reference, which we assess at Rs. 200.
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