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1992 (5) TMI 55 - AT - Income TaxExtract: .......ty or otherwise of section 35D because that is not an issue before us. 11. We, therefore, hold that the Income-tax authorities were justified in holding that the expenditure of Rs. 11,310 was not business expenditure. This issue is, therefore, decided against the assessee. 12 to 18. These paras are not reproduced here as they involved minor issues.
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