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1996 (11) TMI 100 - AT - Income TaxExtract: .......nds many other acts incidental to the carrying on of the business. The expenditure in the present case satisfies this test also as it cannot be disputed that advertisement is done only for the purpose of attracting more business. 7. For the above reasons we hold that the expenditure is allowable as deduction under section 37(1) and allow the appeal
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