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2005 (6) TMI 234 - AT - Income TaxExtract: ....... the decision of Apex Court in the case of CIT v. Vegetable Products Ltd. 1973 88 ITR 192, the view which in favour of the assessee has to be adopted. Under those circumstances, I direct the Assessing Officer to allow the claim of deduction of Rs. 48,000 under section 24(1)(vi) of the Act. 10. In the result, appeal filed by the assessee is allowed.
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