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1996 (3) TMI 18 - MADRAS HIGH COURTExtract: .......ld that the Tribunal was not correct in coming to the conclusion that the expenditure incurred towards the supply of soft drinks to the customers cannot be treated as entertainment expenditure and disallowed under section 37(2A) of the Act. Accordingly, we answer the question referred to us in the negative and in favour of the Department. No costs.
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