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1991 (12) TMI 92 - AT - Income TaxExtract: .......ective amendment to section 37(2A) does not apply to such an expenditure. In any case, the CIT (Appeals) has sustained the disallowance suitably, i.e., up to Rs. 3,400 to cover unverifiable nature of the expenditure. This ground is, therefore, rejected. 30. In the result, assessee s appeal is allowed partly and the department s appeal is dismissed.
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