Expenditure not to be allowed as deduction

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....computing the total income for any financial year, the following shall not be allowed as a deduction, namely:- (a) any expenditure attributable to income which does not form part of the total income....

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....ar; and (e) any expenditure referred to in clause (o) of sub-section (2) of section 56. (2) Any amount allowed as a deduction under any provision of this Code shall not be allowed as a deduction ....