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    <title>Expenditures deemed charitable, not business-related; disallowed as deductions under income tax rules.</title>
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    <description>On failure of assessee to discharge onus of proving that expenditure was incurred for the purpose of business, it amounts to application of income voluntarily towards charity which cannot be allowed as deduction</description>
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      <description>On failure of assessee to discharge onus of proving that expenditure was incurred for the purpose of business, it amounts to application of income voluntarily towards charity which cannot be allowed as deduction</description>
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