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1986 (6) TMI 68 - ITAT CALCUTTA-BExtract: .......on that the assessee is not entitled to the exemption provided in terms of section 37(3D). We would, accordingly, by reversing the Commissioner (Appeals) s order restore the IAC s addition of Rs. 33,481 and Rs. 43,219 out of advertisement and publicity expenses for the assessment years 1979-80 and 1980-81. 4. In the result, the appeals are allowed.
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