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1989 (3) TMI 120 - ALLAHABAD HIGH COURTExtract: .......ntained. The assessee is not entitled for deduction of expenditure of Rs. 7,190 and the same was rightly disallowed under section 37(2B) of the Act, being expenditure in the nature of entertainment expenditure. On the basis of the view taken above, the reference is accordingly rejected in the circumstances of the case. We make no order as to costs.
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