1980 (5) TMI 86

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..... he assessee is a Bank which has three branches. Its first grievance is against disallowance of Rs. 9,600 out of Branch expenses of Rs. 2,38,084. The said expenditure had been disallowed on the ground .....

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..... ses were part of the expenses of Rs. 10,417 incurred on opening of new branches for which ceremonies were organised on the opening day of the branches. Departmental Representative claimed that the sai .....

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