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1969 (10) TMI 6 - ALLAHABAD HIGH COURTExtract: .......ibunal is that the amount in question was not admissible to the assessee in view of section 10(4)(b) for any of the two relevant assessment years. We, therefore, answer both the questions in the negative and in favour of the Commissioner of Income-tax. The Commissioner will get Rs. 200 as costs of this reference. Questions answered in the negative.
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