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1990 (2) TMI 101 - ITAT CALCUTTA-BExtract: .......city or sale promotion is involved in these expenses. We are therefore, of the view that the provisions of section 37(3A) were not at all applicable to the expenditure in question. For all the above reasons, we vacate the order of the Commissioner of Income-tax passed under section 263 of the Act. 18. In the result, the assessee s appeal is allowed
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