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1997 (1) TMI 30 - MADRAS HIGH COURTExtract: .......he business premises, it is not allowable under the ground it is an entertainment expenditure which is disallowable under section 37(2A) of the Act. In this view of the matter, we answer the question in the negative and in favour of the Department with a direction to the Tribunal to consider the question in the light of the observations made above.
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