Court allows deduction for payment to District Welfare Fund from assessee's total income

The HC of Madras held that the payment to the District Welfare Fund should be deducted from the assessee's total income, following a precedent allowing such deductions. The court ruled in favor of the assessee.

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The High Court of Madras ruled that the payment made by the assessee to the District Welfare Fund should be deducted from its total income. This decision was based on a previous judgment where a similar deduction was allowed. The court answered the question in the affirmative, favoring the assessee.

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