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1980 (8) TMI 123 - ITAT JAIPURExtract: .......74 and 19th May, 1975 respectively. Shri Vyas says that there is no other trip by any partner. On these facts, Shri Vyas says that disallowance of Rs. 1,000 is wholly unwarranted. We fully agree with the assessee s counsel and hold that the disallowance of Rs. 1,000 for personal expenses by the partners is not sustainable. 6. The appeal is allowed.
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