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1978 (7) TMI 79 - ALLAHABAD HIGH COURTExtract: .......ure. They were not within the purview of the entertainment expenses under s. 37A of the I.T. Act. We, therefore, answer the question referred to us by saying that the claim of the assessee for the deduction of Rs. 2,261 was a permissible deduction to the extent of Rs. 1,761 only. The assessee will be entitled to costs which are assessed at Rs. 200.
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