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1981 (9) TMI 200 - AT - Income TaxExtract: .......tor were covered by the expression remuneration as used in section 40(c) and were, in any event, caught within the mischief of section 40(c). We, respectfully, adopt the line of reasoning given by the aforesaid Special Bench in coming to its conclusion in addition to the reasons we have given hereinabove. 10. In the result, the appeal is dismissed.
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