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2002 (9) TMI 14
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....-<br>Income Tax<br>Judge(s) : R. V. RAVEENDRAN., S. B. MAJAGE. JUDGMENT The judgment of the court was delivered by R.V. RAVEENDRAN J.-This appeal by the Revenue under section 260A of the Inc....
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....is whether the amount of "kist" payable by the assessee to the State Government can be allowed as a deduction even when the said sum has not been paid by the assessee in view of the restriction impose....