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1999 (4) TMI 112 - AT - Income TaxExtract: ....... the above circumstances, we hold that the Income-tax Officer (TDS) was correct in including dearness allowance in the meaning of salary for the purpose of working out the exemption under section 10(13A) on the house rent allowance. We accordingly uphold the order of the Dy. CIT (Appeals). 7. In the result, this appeal by the assessee is dismissed.
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