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1991 (9) TMI 137 - ITAT MADRAS-BExtract: .......ion 37 of the Income-tax Act. 13. In view of our decision the further question that the amount of Rs. 2,54,994 was already recovered as part of the service charges of Rs. 66,10,000 charged from the group companies and therefore it should be considered as expenditure not incurred at all need not be considered. 14. In the result the appeal is allowed
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