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1998 (12) TMI 107 - AT - Income TaxExtract: .......l mention in this case. 11. In the circumstances, I have no hesitation to come to the conclusion that the deductions claimed by the assessee towards maintenance claim of the wife is allowable and should have been allowed. I accordingly direct the Assessing Officer to allow the same. 12. In the result, both these appeals of the assessee are allowed.
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