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1982 (5) TMI 98 - AT - Income TaxExtract: .......enalty was imposed on the assessee for infringement of the by-laws of the local authority, the said expenditure cannot be treated as incidental to the carrying on of the assessee s business and, hence, was rightly disallowed by the authorities below. We decline to interfere. 7 to 10. These paras are not reproduced here as they involve minor issues.
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