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1992 (4) TMI 36 - DELHI HIGH COURTExtract: ....... virtue of the Explanation, this expense will have to be regarded as entertainment expenditure because the assessee has provided beverages to persons who are not its employees. In view of the said Explanation 2 to section 37(2A), the question of law has to be answered in the negative and in favour of the Revenue. There will be no order as to costs.
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