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1993 (3) TMI 45 - GUJARAT HIGH COURTExtract: ....... the grant of deduction. In our opinion, the said words are descriptive of the nature of deduction to be granted and no further implications can be read therein. For the reasons stated above, the question which is referred to this court is answered in the affirmative, that is, against the Revenue and in favour of the assessee. No order as to costs.
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