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2009 (3) TMI 10 - HC - Income TaxDisallowance u/r 6D should be recomputed by aggregating the expenditure of all tours - Addition on account of duty drawback & cash assistance on accrual basis was not justified - Canteen located in factory is part and parcel of factory building, so entitled to higher rate of depreciation - Assessee entitled to deduction u/s 80G of Rs.2,50,000 instead of 5,00,000 - expenditure incurred on advertisement for appointment/termination of dealers is not recruitment of personnel hence allowable u/s 37
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