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2008 (1) TMI 957 - BOMBAY HIGH COURTExtract: ....... open for consideration in appropriate case as even otherwise the tax incidence in so far as this issue is concerned is less than ₹ 4.00 lakhs. 7. The question of law No.1, therefore, in so far as Guest House expenses to the extent of rates and taxes, repairs and insurance are answered in favour of the Revenue. Appeal disposed of accordingly.
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