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1980 (12) TMI 20 - MADHYA PRADESH HIGH COURTExtract: .......rising on account of long-standing custom of a trade cannot amount to entertainment. In view of the decision in CIT v. Lahkmichand Muchhal 1982 134 ITR 234 (MP) our answer to the question referred to this court is in the affirmative and against the revenue. The reference is answered accordingly. Parties shall bear their own costs of this reference.
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