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1996 (5) TMI 12 - MADHYA PRADESH HIGH COURTExtract: ....... is not something which the assessee was not aware of. Hence, in these circumstances, we are of the opinion that this expenditure cannot be deductible under section 37 of the Act and it has to be added in the income of the assessee and charged to tax. In the result, we answer the aforesaid question in favour of the Revenue and against the assessee.
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