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1982 (9) TMI 181 - ITAT PUNEExtract: ....... of the assessee and therefore I see no justification to disallow the assessee s claim. The cases relied upon by the ld. departmental representative are distinguishable on facts and I hold that the expenditure incurred by the assessee is not in the nature of entertainment. Since the assessee has succeeded on both the grounds, the appeal is allowed.
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