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1978 (4) TMI 108 - ITAT AHMEDABAD-DExtract: .......in the above cited case cannot be treated as expenditure in the nature of entertainment within the meaning of s. 37 (2b) of the Act. In our opinion, therefore, the AAC has rightly applied the principles laid down in the case of Patel Bros.(3). In the result, we decline to interfere with the decision of the AAC. 8. The appeal fails and is dismissed.
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