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    <description>The High Court dismissed the appeals challenging the allowance of expenditures on an ad hoc basis without concrete evidence for business purposes by a film artist. The Court upheld the decisions of the Commissioner of Income Tax (Appeals) and the Tribunal, emphasizing the justifiability of expenses for a professional actor&#039;s requirements. The Court found no legal violations or perversity in the lower authorities&#039; orders and dismissed the appeals without costs incurred.</description>
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