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1981 (7) TMI 92 - ITAT BOMBAY-BExtract: .......tribution of the assessee in a sum of Rs. 50,000 towards Food Festival organised at the time of PATA Conference in 1978 cannot be termed as entertainment. On the basis of facts alone, we accept the contention of the assessee and delete the addition of Rs. 45,000 made by the Commissioner (Appeals). 8. In the result, the assessee s appeal is allowed.
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