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1992 (7) TMI 134 - AT - Income TaxExtract: .......e disallowance must be made only under sub-section (3A) as the expenditure is of the nature specified in sub-section (3B) even if some entertainment element was involved in that expenditure. We therefore, direct the I.T.O. to consider the sum of Rs. 39,363 for disallowance under section 37(3A) and re-compute the income. The appeal is partly allowed
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