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2001 (8) TMI 40 - HC - Income TaxExtract: .......) any expenditure referred to in clause (ix) of sub-section (1) of section 36. As the Income-tax Officer proceeded on the erroneous basis that section 40A(5)(c) was applicable, confusion arose. The Tribunal has applied the correct provision. In that view of the matter our answer is in the negative, in favour of the assessee and against the Revenue.
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