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1981 (2) TMI 107 - ITAT BOMBAY-CExtract: .......ere is force in the contentions raised for the assessee. Considering the nature and volume of the expenses in relation to the total turnover, we hold that they were incidental to the business carried on by the assessee and should have been allowed as such. We, therefore, delete the disallowance of Rs. 4,000. 6. In the result, the appeal is allowed.
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