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    <title>Revenue&#039;s Disallowance of Prior Period Expenses Deemed Impermissible; Expenses Not Claimed Twice.</title>
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    <description>Prior period expenses - It is not the case of the revenue that the expenses have been claimed twice but the short ground of disallowance is that since the expenses pertain to an earlier year, these expenses cannot be allowed. That approach is impermissible in law.</description>
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      <description>Prior period expenses - It is not the case of the revenue that the expenses have been claimed twice but the short ground of disallowance is that since the expenses pertain to an earlier year, these expenses cannot be allowed. That approach is impermissible in law.</description>
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