2000 (3) TMI 15

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Income Tax
Business Expenditure, Disallowance
Judge(s) : S. H. KAPADIA., V. C. DAGA JUDGMENT A short point which arises for consideration in this appeal is whether the expenditur .....

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..... assessee has incurred expenses on hiring taxis (yellow taxis). Therefore, section 37(3B) has no application to the facts of the present case. In the circumstances, we do not find any error of law in t .....

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