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2001 (1) TMI 68 - DELHI HIGH COURTExtract: .......he firm in respect of whom the expenditure was allowed, can be treated to be the assessee with whom we are concerned, that is an individual . That being the position, the Tribunal was justified in its view. Our answer to the question, therefore, is in the negative, in favour of the assessee and against the Revenue. The reference stands disposed of.
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