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2001 (4) TMI 182 - AT - Income Tax
Extract:
.......sts nexus between the expenditure and the voluntary contribution, and the expenditure was incurred to attain the aims and objects of the party. We, further, direct the AO to provide adequate opportunity to the assessee of being heard. 51. In the result, the appeal of the assessee stands partly allowed and the appeal of the Revenue stands dismissed.