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    <title>Expenses Claim u/s 37(1) for Litigation and Settlement Disallowed; Transition to Lawyer Not Sufficient Justification.</title>
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      <description>Claim of expenses u/s 37(1) - litigation and settlement expenses - during the legal proceedings, the appellant switched gear and became a lawyer in order to settle the dues of the company and discharge his personal guarantee. - claim of expenditure not allowed.</description>
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