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1980 (10) TMI 82 - ITAT AHMEDABAD-AExtract: .......of expenditure on tea etc. would come under the definition of entertainment expenses. Having regard to the details of the expenditure claimed we are satisfied that on the ratio of the Gujarat High Court s decision in Patel Brothers 106 ITR 424 the claim should be allowed. The other grounds of appeal are not pressed. 4. The appeal is partly allowed.
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