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1982 (7) TMI 134 - ITAT CALCUTTA-BExtract: .......additional payment made by the assessee which has been paid not only during the year of appeal but in preceding and still preceding years and which had taken the character of a customary payment necessarily will have to be allowed as business expenditure, if not under section 36(1)(ii) but under section 37. 12. In the result, the appeal is allowed.
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