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2012 (9) TMI 1054 - AT - Income TaxExtract: .......sence of any evidence to show that they were not used for personal purposes, we do not find any infirmity in making estimated disallowance of a portion of the telephone and car expenses. Accordingly, we uphold the order of Ld CIT(A) on this issue. 11. In the result, all the appeals of the assessee are dismissed. Pronounced accordingly on 07-09-2012
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