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2010 (2) TMI 176 - HC - Income TaxBusiness Expenditure- The assessee in his return for the assessment year 1992-93, claimed deduction of a sum of Rs. 86,000 paid to the local police and local gundas towards the maintenance of the theatre run by the assessee. The Assessing Officer disallowed the deduction but the Tribunal allowed deduction of Rs. 50,000. Held that- allowing the appeal, that the payment had been made to the police and rowdies to keep away from the business premises, which payments were illegal. Such illegal payment were not deductible.
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