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1986 (11) TMI 91 - ITAT CHANDIGARHExtract: .......wance to 25 per cent as against 33 per cent made by the ITO. According to us, in the absence of a log book there is no further scope for reducing the disallowance as was fixed by the AAC. 9. Subject to what has been stated in paragraph above, the appeal filed by the Revenue is allowed while the cross objection filed by the assessee stands rejected.
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