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2001 (7) TMI 105 - HC - Income TaxExtract: ....... an advertisement and for promoting the sales of the products of the assessee-company, we have no difficulty in holding that such expenditure definitely attracts the provisions of s6ction 37(3A) of the Act. In this view of the matter, we answer the question referred, for our opinion in the affirmative and against the assessee. No order as to costs.
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