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2014 (4) TMI 827 - HC - Income TaxDisallowance of 10% of claim of other expenses – No specific rejection placed – Vouchers not produced - Held that:- The Tribunal rightly held that neither the AO nor the CIT(A) had any material on record to reject the claim of the assessee - once the AO held that 90% of the expenditure was liable to be accepted, there was no reason for restricting the claim to 90% alone and disallow 10% - the issue is purely a factual one – Decided against Revenue.
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