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    <title>Assessee&#039;s Claim for Legal Expenses as Business Expenditure Disallowed Due to Lack of Substantiation.</title>
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    <description>Disallowance of the legal and professional expenses - assessee claimed that said amount has been paid to the Government account as TDS, and therefore it is a business expenditure allowable to the assessee - assessee failed to substantiate its claim - no deduction - AT</description>
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      <description>Disallowance of the legal and professional expenses - assessee claimed that said amount has been paid to the Government account as TDS, and therefore it is a business expenditure allowable to the assessee - assessee failed to substantiate its claim - no deduction - AT</description>
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