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1992 (11) TMI 41 - DELHI HIGH COURTExtract: .......virtue of the aforesaid Explanation, the expenditure of Rs. 11,504 in respect of the assessment year 1976-77 and Rs. 20,651 in respect of the assessment year 1977-78 have to be regarded as entertainment expenditure. The two questions of law are, therefore, answered in the negative and in favour of the Department. There will be no order as to costs.
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