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1991 (2) TMI 13 - KARNATAKA HIGH COURTExtract: .......s capacity as an occupier of the premises and not in its capacity as a trader. For the reasons stated above, we are of the view that the assessee is not entitled to claim the deduction in question as a business expenditure under section 37(1) of the Act. The question referred to us is, accordingly, answered in the negative and against the assessee.
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