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2005 (12) TMI 67 - HC - Income TaxSection 37 - Whether the contribution made by the assessee to a trust which undertook the work of rehabilitation of the victims of Lathur earthquake could be regarded as an allowable deduction under section 37(1) of the Income-tax Act, 1961 - we are inclined to uphold the order of the Tribunal disallowing the claim of the assessee under section 37(1) of the Income-tax Act. - With regard to the claims under sections 80-I, 80-IA and claim for expenditure spent by executives for business promotion the matter has to go back to the Tribunal for fresh consideration
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