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1986 (5) TMI 49 - ITAT BOMBAY-EExtract: ....... the telephone expenditure claimed by the assessee is only in respect of the telephone on the business premises. Prima facie this expenditure is for the purpose of business. So the disallowance of Rs. 2,430 should also be deleted. Similarly, the sundry expenses of Rs. 3,000 also should be deleted. In the result, both the appeals are partly allowed.
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