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1976 (8) TMI 59 - ITAT DELHI-CExtract: .......able. In that case the Tribunal had found on facts that the expenditure incurred therein was in the nature of entertainment. In the present case, the facts are different on the basis of which we have come to the conclusion that the expenditure incurred by the assessee is not in the nature of entertainment. 8. In the result, the appeal is dismissed.
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