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The appeals are dismissed
Bench: J. UMA DEVI,V RAMASUBRAMANIAN
disallowed in terms contemplated by Explanation 1 forming part of Section 37. 21. Appearing for the respondent assessee, Mr. Vohra, learned senior counsel submitted that it would be wholly incorrect to view the Bar Council of India Rules as amounting to a prohibition imposed by law and thus fall within the ken of Explanation 1. Mr. Vohra submitted that