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2002 (7) TMI 22 - RAJASTHAN HIGH COURTHeld that Tribunal was correct in law in confirming the order of the Commissioner of Income-tax (Appeals) by which he had restored the matter regarding levy of interest under section 216 to the Inspecting Assistant Commissioner for fresh consideration and rejecting the assessee's additional ground raised in this behalf – Held that Tribunal was correct in law in holding that the expenditure of Rs. 2,500 incurred by the assessee in the preparation of the income-tax return was covered by section 80VVof the Income-tax Act and, therefore, not allowable under section 37 of the Income-tax Act, 1961
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