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1992 (4) TMI 61 - ITAT AHMEDABAD-AExtract: .......f it was incurred in a restaurant it would be allowed. We asked this question to the learned counsel for the assessee but he was unable to enlighten us. For this reason, we hold that the expenditure is covered by section 37(3A) and 37(3B). Therefore, this ground is allowed. 4 to 16. These paras are not reproduced here, as they involve minor issues.
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