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1983 (12) TMI 55 - DELHI HIGH COURTExtract: .......vely incurred for purpose of the business of the assessee, the assessee was entitled to its deduction under s. 37(1) of the I.T. Act, 1961. We accordingly, answer the question in the negative, i.e., in favour of the assessee and against the Department. In view of the facts and circumstances of the case, we leave the parties to bear their own costs.
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