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1992 (2) TMI 111 - AT - Income TaxExtract: .......e State claims a share in any income, it cannot deny to the citizen the expenditure whereby the income is earned---CIT v. S. C. Kothari 1971 82 ITR 794 (SC). Therefore, we are of the view that the assessee s case would be covered by the exceptions provided in rule 6DD(j). 10 to 18. These paras are not reproduced here, as they involve minor issues .
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