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2012 (12) TMI 1238 - ITAT RAJKOTExtract: .......the same serves the business propose which essentially is allowable expenditure u/s 37(1) of the Act. Finding no infirmity in the order of the ld. CIT(A), we decline to interfere with the well reasoned conclusion reached by the ld. CIT(A). 5. In the result, appeal by the Revenue is dismissed. This order is pronounced in the open Court on 7.12.2012.
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