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1978 (2) TMI 114 - AT - Income TaxExtract: .......in the case of Prafulla Chandra Mallik 63 ITR 62 (SC) and that of the Orissa High Court in the case of Govind Choudhury and Sons 79 ITR 493 (Ori). In view of our aforesaid discussion we hold that the lower authorities should have allowed the assessee s claim of deduction of Rs. 29,883. We direct accordingly. 6. In the result, the appeal is allowed.
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