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1985 (7) TMI 141 - ITAT CHANDIGARHExtract: .......------Total 41,767.90 ---------- 5. Before we part with the matter, we may observe that the assessee s claim in respect of free sampling, as detailed above, is nothing but an action of obliging friends and relations and it cannot be permitted to be deducted legally as advertisement expenses. 6. In the result, the revenue s appeal is partly allowed.
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