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1937 (9) TMI 8 - HC - Income TaxExtract: .......ff or set aside as expenditure incurred solely for the purpose of earning the profits of the business. There is nothing in this rule to compel the assessee who has exercised his option to bring back any sums which have been properly set aside by him in accordance with the rule. I agree, therefore, that the question must be answered in the negative.
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