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1992 (1) TMI 355 - ITAT DELHI
Extract:
....... ₹ 39,359. Assessee is aggrieved. 26. We have heard the rival contentions. In the absence of evidence in support of the contention that the expenditure was incurred for the purposes of business, the disallowance is warranted. We accordingly confirm the disallowance. 27. to 30. These paras are not reproduced here as they involve minor issues .