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1976 (3) TMI 11 - HC - Income TaxExtract: .......y for whose benefit or amenity or perquisite the company entails expenses. We think that such a result could not have been envisaged by Parliament. In that view of the matter, therefore, we answer the question referred to us in the affirmative and against the revenue. The Commissioner of Income-tax shall pay costs of this reference to the assessee.
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