1988 (12) TMI 59 - CALCUTTA HIGH COURT

Extract:
.......not take the case out of the ambit of exceptional or unavoidable circumstances referred to in rule 6DD(j) and deduction of the expenditure which is otherwise allowable to him cannot be denied. For the reasons aforesaid, we answer this question in the negative and in favour of the assessee. There will be no order as to costs. J. N. HORE J. -I agree.