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1990 (12) TMI 55 - ALLAHABAD HIGH COURTExtract: .......d that the said sub section provides for both the situations, namely, where a deduction has been granted but it has to be modified and where a deduction has not been claimed and granted but has to be allowed. For the above reasons, we answer the question referred in the negative, that is, in favour of the Revenue and against the assessee. No costs.
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