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1981 (8) TMI 101 - ITAT CALCUTTAExtract: ....... will also involve taking additional evidence on record. It is, therefore, not possible to consider the additional plea, more so because the claim allowed by the CIT (A) also is not on that basis. 20. In the result, both the appeals are dismissed. I agree with the conclusion that the amount of Rs. 1,82,000 is not allowable as a revenue expenditure.
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