Deduction under section 37 of the Income-tax Act.

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....ether the payment made by the Textile Mill on account of non-fulfilment of the prescribed quota of production of such variety of cloth as may be directed to be produced and packed by the Textile Commissioner under clause 21A(1) of the Cotton Textiles (Control) Order, 1948 during a specified period, would be allowable as deduction in the hands of the producer under section 37 of the Income-tax Act,....