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2015 (1) TMI 1327 - AT - Income TaxAddition being 10% of telephone and conveyance expenses - rejection of books of accounts - Held that:- Find merit in the arguments of learned counsel for the assessee that when the books of account are rejected and trading additions are made, there is no justification in making further ad hoc disallowance qua telephone and conveyance expenditure. This view is supported the ITAT in assessee's own case for preceding year. In view thereof, the addition is deleted. - Decided in favour of assessee
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