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1975 (11) TMI 39 - ALLAHABAD HIGH COURT
Extract:
.......t the assessee s case was not covered by any of the exceptions provided under rule 6DD and, as such, the disallowance was proper. We, accordingly, answer both the questions in the affirmative, in favour of the department and against the assessee. The department is entitled to costs, which we assess at Rs. 200. Questions answered in the affirmative.