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1987 (11) TMI 135 - ITAT JAIPURExtract: ....... Rs. 5,000 as disallowance out of truck expenses have been made on the basis of past disallowance and we, therefore, find no reason for disturbing the disallowance made by the authorities below. 7. The last issue of interest under ss. 139(8) and 215 is a consequential matter. 8. In the result, the appeal of the assessee is allowed in part as above.
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