1981 (9) TMI 197

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....consolidated together and disposed of by a common order for the sake of convenience as they involve common points. 2. In all these appeals the appellants have disputed the disallowance of various expenses. It is contended by the ld. counsel for the appellants that main reason for the Asstt. Commr. to uphold the disallowance of many of these expenses in part or in whole was that the appellants d....