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1991 (11) TMI 91 - ITAT AHMEDABAD-BExtract: .......of Hon ble Supreme Court in the case of Empire Jute Co. Ltd. vs. CIT (1980) 17 CTR (SC) 13 (1980) 124 ITR 1 (SC) and Alembic Chemical Works Co. Ltd. vs. CIT (1989) 77 CTR (SC) 1 (1989) 177 ITR 377 (SC). The ITO is directed to allow deduction in respect of such expenditure. 3. In the result, the appeal is treated as allowed for statistical purposes.
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