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    <title>Assessee&#039;s Omission of Business Income Doesn&#039;t Bar Claiming Incidental Business Expenses.</title>
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    <description>Disallowance of expenses - failure to disclose the income - It is true that assessee has not shown the business receipts and income under the head business income but this reason alone cannot preclude to assessee for claiming incidental expenses incurred for carrying out business.</description>
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      <description>Disallowance of expenses - failure to disclose the income - It is true that assessee has not shown the business receipts and income under the head business income but this reason alone cannot preclude to assessee for claiming incidental expenses incurred for carrying out business.</description>
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