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1993 (10) TMI 124 - AT - Income TaxExtract: .......SB) 403 (1992) 42 ITD 1 (Bom)(SB), the Special Bench of the Tribunal held that distribution of samples for obtaining information as well as for promoting sales, was a realistic, reasonable and a balance view. Thus, it wolud be just and fair to hold that expenditure on sample would be business expenditure. 28. In the result, the appeal is dismissed.
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