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1990 (11) TMI 195 - ITAT DELHIExtract: .......se expenses are excluded from consideration, the total expenses falling under sub-section (3A) would be less than Rs. one lakh, with the result that no portion of the expenditure was disallowable under sub-section (3A). In this view of the matter, I delete the disallowance of Rs. 9,348 made under section 37(3A). 8. The appeal is accordingly allowed
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