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1993 (12) TMI 25 - HC - Income TaxExtract: .......al discount nor the foreign tour expenses of the dealers are covered by the expression sales promotion expenditure as appearing in section 37(3A) read with section 37(3B) of the said Act. We, therefore, answer the aforesaid question in the affirmative and in favour of the assessee. There will be no order as to costs. NURE ALAM CHOWDHURY J.-I agree.
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