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1981 (9) TMI 163 - ITAT CALCUTTA-EExtract: .......ppeal on this point and that the Commissioner (Appeals) was justified in directing the ITO to include dearness allowance as a part of salary for the purpose of section 40A(5). 6. to 9. Paras 6 to 9 are not reproduced here as they decide the issues following earlier decisions of the Tribunal . 10. In the result, the departmental appeal is dismissed.
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