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1994 (1) TMI 130 - AT - Income TaxExtract: .......fore us, the outlay in question, namely, the sales-tax paid, is clearly an outlay on revenue account. We, therefore, hold that the assessee is entitled to revenue deduction in respect of the sum of Rs. 88,773. We, therefore, direct the Assessing Officer to allow revenue deduction in respect of the said sum. 20. In the result, the appeal is allowed.
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