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1980 (5) TMI 27 - ALLAHABAD HIGH COURTExtract: ....... to have been laid out wholly and exclusively for the purposes of the assessee s business and it does not, in our opinion, qualify for deduction under s. 37 of the I.T. Act. In the result, we answer the question referred to us in the negative and in favour of the department. The Commissioner shall be entitled to costs which are assessed at Rs. 250.
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