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2006 (11) TMI 259 - ITAT JAIPUR-B
Extract:
.......n the basis of material already available on record in this regard. The issue raised in the grounds is thus decided in favour of the assessee subject to aforesaid verification so far as correctness of claimed expenditure amount is concerned. The ground No. 1 is thus rejected and ground No. 2 is partly allowed. 10. The appeal is thus partly allowed.