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1982 (6) TMI 107 - AT - Income TaxExtract: .......tion of his son. We, therefore, consider that an amount of Rs. 25,000 would not be unreasonable or excessive, having regard to all the facts and circumstances of the case. We, therefore, uphold the claim for exemption to the extent of Rs. 25,000 and direct the GTO to allow that deduction under section 5(1)(xii). The appeal is, accordingly, allowed.
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