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1996 (7) TMI 107 - HC - Income TaxExtract: ....... their work as well as to the customers, such an expenditure does not fall within the enlarged meaning of entertainment expenditure in Explanation 2. In this view of the matter, we answer the abovesaid question, as reframed, in the affirmative, i.e., in favour of the assessee and against the Revenue. The reference is accordingly answered. No costs.
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