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2012 (11) TMI 1250 - HC - Income TaxExtract: .......to incur the same, the said expenses do not cease to be deductible expenses. The fact that the said expenses were incurred by the assessee is not in dispute. 3) In this view of the matter, in our opinion, decision of the Tribunal is based on finding of facts. No question of law arises. Accordingly, the appeal is dismissed with no order as to costs.
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