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Inexpedient

Not expedient not tending to promote a purpose not tending to the end desired inadvisable unfit improper unsuitable to time and place as what

Wholly and exclusively

its business. Such expenditure may be incurred voluntarily and without any necessity and if it is incurred for promoting the business and to earn profits, the assessee can claim deduction under s. 10(2)(xv) of the Act even

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