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1981 (8) TMI 129 - AT - Income TaxExtract: ....... Ramakrishnan (1969) 74 ITR 761 (Mad) where the payment was made to the landlord for obtaining lease of premises. This was found to be deductible. There is no reason why a different view should be taken in assessee rsquo s case, where the payment is actually to a third party and the tenancy is at will. In the result, the Deptl. Appeal is dismissed.
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