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    <title>1984 (8) TMI 49 - BOMBAY High Court</title>
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    <description>The court ruled against the assessee on all issues for the assessment years 1968-69 and 1969-70, except for allowing a specific amount as a deduction against business income for the assessment year 1968-69. The assessee was directed to pay the costs of the reference to the Commissioner.</description>
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