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2005 (7) TMI 307 - AT - Income TaxExtract: .......ary entries in the books of accounts, therefore, no disallowance should be made in this regard. Therefore, we set aside both the orders of the lower authorities and direct the AO to allow the sundry expenses written off Rs. 10,034. 13. In the result, the appeal filed by the assessee is partly allowed as stated above and announced in the open Court.
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