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1979 (8) TMI 114 - AT - Income TaxExtract: .......cordingly restricted the disallowance to Rs. 2,500 relying on the Gujarat High Court decision in Patel Bros, (1977) 106 ITR 424 (Guj). We have heard the parties. The allocation made by the AAC does not appear to us to be unreasonable in the circumstances of the case and hence we decline to interfere. In the result the Revenue s appeal is dismissed.
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