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2002 (8) TMI 278 - AT - Income TaxExtract: .......I find that the same has been disallowed by the AO and sustained by the CIT(A) after considering the reasonableness of the expenditure. Therefore, we decline to interfere with the order of the CIT(A). 17. Ground No. 8 has not been pressed. Hence, dismissed. Ground Nos. 9 and 10 are general in nature. 18. In the result, the appeal is partly allowed.
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