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1980 (12) TMI 10 - MADHYA PRADESH HIGH COURTExtract: .......xpenses in providing tea, pan, coffee, cool drinks, etc., to the customers was not entertainment expenditure within the meaning of s. 37(2A) or s. 37(2B) of the Act. For the reasons given above, we answer both the questions in the affirmative in favour of the assessee and against the Department. There will be no order as to costs of this reference.
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