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1981 (12) TMI 56 - ITAT CALCUTTA-EExtract: .......which it could be substantiated that it was customary that the assessee was obliged to spend this. Following the Full Bench decision of the Punjab and Haryana High Court in the case of (1981) 23 CTR (P and H) (FB) 319 131 ITR 336 we uphold the finding of the lower authorities on this issue. 6. In the result, the assessee s appeal is partly allowed.
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