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2001 (10) TMI 257 - AT - Income TaxExtract: .......total expenditure incurred by the assessee for maintenance of the guest house and as such the said amount is not hit by the provision of section 37(4) of the Act. Accordingly, we reverse the order of the authorities below and allow ground No. 5 of the appeal. 13. In the result, the appeal filed by the assessee is allowed in part as indicated above.
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