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1976 (11) TMI 99 - ITAT JABALPURExtract: .......ot possible. The assessee could at best get their thumb impressions on the vouchers prepared by it. But that will also not inspire the confidence. In this view of the matter, the disallowance sustained by the Appellate Assistant Commissioner is excessive. We accordingly reduces the same to Rs. 1,500. 8. In the result, the appeal, is partly allowed.
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