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1994 (2) TMI 103 - ITAT CALCUTTA-EExtract: .......essary only to fix the sale price of the flour mill. We are, therefore, of the opinion that the expenditure cannot be allowed as business expenditure. We reverse the order of the CIT(A) on this point and allow the third ground. 15. In the result, the appeal for the asst. yr. 1982-83 is partly allowed and that for the asst. yr. 1986-87 is dismissed.
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