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1978 (3) TMI 69 - ANDHRA PRADESH HIGH COURTExtract: .......f a contract or in law to make these payments. They are made voluntarily by the assessee towards entertainment of the crew. We, therefore, hold that s. 195(1) is not attracted in the present case. We agree with the view expressed by the Tribunal and answer the question in the negative and in favour of the assessee. No costs. Advocate s fee Rs. 250.
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