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2004 (1) TMI 300 - ITAT BOMBAY-GExtract: .......nce the company is an artificial person, and, therefore, expenses being personal in nature does not arise . Respectfully following the aforesaid views, we direct to the Assessing Officer to delete the impugned disallowances. 20. Ground Nos. 5 and 6, therefore, are allowed. 21. In the result, the appeal is party allowed in the terms indicated above.
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