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1977 (4) TMI 46 - ITAT ALLAHABAD-BExtract: .......was a business expenditure. We do not agree with this contention. In our opinion, the authorities below have rightly held that this expenditure was not allowable. We therefore, confirm the disallowance. 9. The appeal is, therefore, allowed in part and the ITO is directed to modify the assessment in the case of the firm and the partners accordingly.
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