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1987 (9) TMI 83 - ITAT DELHI-AExtract: .......2 months, the deduction should be proportionately increased. There is no such warrant either in the language of the relevant provisions of law or even by inference in any of the authorities relevant on this issue. We, therefore, reject the appeal of the assessee and confirm the order of the Commissioner of Income-tax (Appeals). 8. Appeal dismissed.
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