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1992 (4) TMI 78 - AT - Income TaxExtract: .......se. 30. We are thus firmly of the opinion that the expenditure claimed has not been incurred wholly and exclusively for the purpose of the assessee s profession and that the expenditure is in the nature of personal expenditure. Therefore, the expenditure is also not allowable under section 37(1). 31. For the foregoing reason the appeal is dismissed
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