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1986 (4) TMI 98 - ITAT CALCUTTA-CExtract: .......ainment there is no foundation for carving out Rs. 5,000 only as expenditure on entertainment. On that premises, the entire amount should have been taken as expenditure on entertainment. But as discussed above, the entire amount is expenditure on sales promotion. We, therefore, find no merit in the appeal. 8. In the result, the appeal is dismissed.
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