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    <title>Tax Authorities Reject Business Loss Claim Due to Lack of Proof on Advances Written Off for Business Purposes.</title>
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    <description>Disallowing “amounts written off” as business loss - the assessee has failed to discharge his onus in substantiating that the advances written off were made wholly and exclusively for the purpose of the business.</description>
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      <description>Disallowing “amounts written off” as business loss - the assessee has failed to discharge his onus in substantiating that the advances written off were made wholly and exclusively for the purpose of the business.</description>
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