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1997 (7) TMI 60 - KARNATAKA HIGH COURTExtract: .......of fact found that the presentations were made just for business promotion and not for the purpose of any advertisement. In the said view of the matter, in our opinion, the Tribunal was right in deleting the disallowance in question. For the reasons aforesaid, we answer the first question in favour of the assessee and against the Revenue. No costs.
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