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2013 (5) TMI 946 - AT - Income TaxExtract: .......T(A) in sustenance of such disallowance as the assessee has not laid any evidence to show that such expenses were laid for the purpose of his business. For lack of evidence, the disallowance so made, does not call for any interference. 16. In the result, appeal by the assessee stands partly allowed. Order pronounced in the open court on 27.05.2013.
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