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    <title>1992 (1) TMI 53 - GUJARAT High Court</title>
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    <description>The Tribunal found, on facts, that the entire expenditure of Rs. 31,519 was incurred for business purposes and not for house property, and the High Court saw no reason to disturb that factual finding in reference proceedings. Because the assessee had separately disclosed the house property-related expenditure, the disallowance of Rs. 25,519 was held to be unjustified. The full amount was therefore treated as allowable business deduction.</description>
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      <title>1992 (1) TMI 53 - GUJARAT High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=21515</link>
      <description>The Tribunal found, on facts, that the entire expenditure of Rs. 31,519 was incurred for business purposes and not for house property, and the High Court saw no reason to disturb that factual finding in reference proceedings. Because the assessee had separately disclosed the house property-related expenditure, the disallowance of Rs. 25,519 was held to be unjustified. The full amount was therefore treated as allowable business deduction.</description>
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      <pubDate>Fri, 31 Jan 1992 00:00:00 +0530</pubDate>
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