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2013 (7) TMI 1106 - AT - Income TaxExtract: .......e case, we direct the Assessing Officer to restrict the disallowance to the extent of 20 cash expenditure incurred by the assessee on account of colliery expenses and official general expenses. We direct accordingly. 13. In the result, the appeal of the Revenue is allowed in part. This order has been pronounced in the open court on 15th July, 2013.
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