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1978 (4) TMI 95 - CALCUTTA HIGH COURTExtract: .......not a normal incident of business and, therefore, only such disbursements can be deducted as are really incidental to the business itself. In the premises, we overrule the contentions made on behalf of the assessee and answer the question in the negative and against the assessee. The parties will pay and bear their respective costs. DEB J.-I agree.
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