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1953 (7) TMI 11 - HYDERABAD HIGH COURTExtract: .......uage of the relevant section, and on authority, the Appellate Tribunal was right in interpreting the word "payment" in Section 24(4) as actual payment and not a notional payment. The answer to the reference is, therefore, in the negative. The assessee will have his costs. Advocate's fee ₹ 100. Reference answered in the negative.
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