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1981 (12) TMI 63 - ITAT DELHI-AExtract: .......ome into existence when the various writings of the author were for the assessee-company. The intervening periods between the writings did not destroy such a relationship. Seen from whatever angle, the payment in question has to be seen as made for commercial expediency and we order its deduction accordingly. 5. Inthe result, the appeal is allowed.
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