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1976 (12) TMI 101 - AT - Income TaxExtract: .......-over of the assessee rsquo s business. We are therefore, of the view that the expenditure in question cannot be characterised as entertainment at all. In this view of the matter the disallowance of the above expenditure is unsustainable. We, therefore, confirm the order of the AAC on this point. 7. The appeal of the Revenue fails and is dismissed.
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