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2004 (6) TMI 263 - AT - Income TaxExtract: .......t of sales promotion expenses which was restricted to Rs. 50,000 by the CIT (Appeals) on estimate basis without assigning any reasons. Since the ad hoc disallowance is not permissible under the law, we find no force therein. We, therefore, delete the addition. 23. In the result, the appeal of the assessee is partly allowed for statistical purposes.
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