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1993 (11) TMI 98 - ITAT DELHI-CExtract: .......cord to indicate that the presentation of article the cost of which has been disallowed at Rs. 23,250, carried any advertisement for the assessee. On a consideration of relevant facts and circumstances, we are of the view that the provisions of r. 6B are not attracted. The assessee s claim is allowed. 17. In the result, the appeal is fully allowed.
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