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1980 (9) TMI 157 - ITAT MADRAS-CExtract: .......ation gathered, to use, to improve his business is not at all material. So the entire expenditure on foreign trip has to be allowed as a deduction. The assessee has not appealed against the disallowance of Rs. 10,000 and it restricts its appeal only to the enhancement. 4. Therefore, the appeal is allowed. The enhancement made by the AAC is deleted.
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