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1985 (2) TMI 81 - AT - Income TaxExtract: ........ Both the parties agree that if allocation is made of the expenditure in this manner, nothing would remain to be disallowed out of the head office expenditure under section 44C, assuming it applies in the case of the assessee. Accordingly, the order of the Commissioner (Appeals) is confirmed. 4. In the result, the departmental appeal is dismissed.
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