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1984 (10) TMI 59 - ITAT ALLAHABAD-AExtract: .......ect the cinema house to find out the nature of the expenditure incurred or claimed to have been incurred. After ascertaining the correct facts and after examining the correct legal position as stated above and as mentioned by the various commentators on the IT Law, he will give a fresh finding. 12. In the result, all the appeals are partly allowed.
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