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1988 (9) TMI 80 - AT - Income TaxExtract: .......wrongly estimated the expenses at Rs. 15,000 is also not acceptable. The disallowance has been rightly made in view of the provisions in sub-s. (4) r/w sub-s. (5) of s. 37. The accommodation in question was rightly treated as accommodation in the nature of guest house. We confirm the disallowance and reject this ground. 17. The appeal is dismissed.
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