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ISSUES( What is the dispute):-

The issue in this appeal by certificates relates to two items of

expenditure incurred by the assesse during the assessment year 1956-57, for which the relevant
accounting year was the year ending on 30th September, 1955. The assesse claimed to deduct these two
amounts of Rs. 22,332 and 50,000 as deductible expenditure under section 10(2)(xv) of the Indian
income tax Act, 1922.