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1998 (9) TMI 142 - AT - Income TaxExtract: .......d have applied the provisions of s. 40A(5) of the IT Act, 1961. We find substantial force in the argument of the assessee rsquo s authorised representative and we accordingly direct the AO not to disallow these expenses on the plea that these expenses have not been incurred for the purpose of business. 5. In the result the appeal is partly allowed.
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