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2015 (3) TMI 1395 - AT - Income TaxDisallowance of payment made by the firm to the spouse of the deceased partner - CIT(A) erred in confirming the action of the Assessing Officer in not allowing the claim of the appellant - HELD THAT:- As decided in own case [2012 (12) TMI 86 - ITAT MUMBAI] as held it is clearly a gratuitous payment made by the assessee firm which was not an allowable business expenditure u/s 37(1) –Decided in favor of revenue
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