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1975 (12) TMI 86 - ITAT COCHINExtract: .......re only for tea, cigarettes, etc it cannot be treated as entertainment expenses. However, no finding has been given as to the real nature of the expenses. It is, therefore, necessary, as the AAC has found, to set aside the assessments and require the ITO to go into the details of the expenses. Since we agreed with the AAC the appeals are dismissed.
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