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1996 (8) TMI 67 - ANDHRA PRADESH HIGH COURTExtract: .......nlarged meaning of entertainment expenditure given by Explanation 2 to section 37(2A) of the Act and, therefore, the assessee cannot claim deduction of that expenditure in computing its total income. In the result, we answer the question in the negative, i.e., in favour of the Revenue and against the assessee. The reference is accordingly answered.
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