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1985 (4) TMI 103 - ITAT CALCUTTA-BExtract: ....... Court, it is not even debatable. Section 37(5) is applicable to the year under appeal and, if so, it has got to be held that the guest-house expenses amounting to Rs. 10,798 have to be disallowed. In this view of the matter, I agree with the learned Judicial Member. 8. The order will now go to the Bench for decision according to the majority view.
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