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1981 (7) TMI 85 - ITAT AMRITSARExtract: .......owed in terms of the provision of s. 35B. In respect of other expenses, however, a proportion has to be worked out. In our opinion, it should be reasonable to allow a proportion of 9/300 in respect of other miscellaneous expenses. The CIT (appeals) is directed to work out the details accordingly. In the result, both the appeals are allowed in part.
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