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2011 (5) TMI 839 - HC - Income TaxWhether ITAT was right in law in confirming the order of the Ld. CIT(A) in deleting the addition on account of sales & business promotion expenses even though there was no evidence to the effect that the amounts debited under this head are wholly and exclusively for business purposes and are not personal in nature as such it would meet the ends of justice to disallow 10% of the expenditure under this head – Held that:- CIT(A) did not agree with the plea raised on behalf of the Revenue regarding adhoc 10% disallowance claimed by it on account of sales and business promotion expenses. The CIT(A) on appreciation of material on record, however, restricted the disallowance to an amount of Rs. 1,00,000/- and deleted the balance amount. No substantial question of law, appeal fails and is accordingly dismissed
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