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1991 (2) TMI 375 - GUJARAT HIGH COURTExtract: .......pplicant was entitled to deduction under section 7(ii) read with section 2(26)(ii) of the Act and rule 3(xvii) of the Rules, or section 2(26)(iii). Accordingly we answer the question referred to us in the negative, that is, in favour of the assessee and against the department. Each party shall bear its own costs. Reference answered in the negative.
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