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1980 (3) TMI 79 - KERALA HIGH COURT
Extract:
.......nditure said to have been incurred as a result of a reference under s. 20 of the L.A. Act is not deductible under s. 48(1) of the I.T. Act. It is, accordingly, quashed. The 1st respondent is directed to determine the nature of the amount and pass appropriate orders in the light of what is stated above. The O.P. is disposed of accordingly. No costs.