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1978 (3) TMI 125 - ITAT DELHI-EExtract: .......cordance with the long-standing practice or custom of the trade, cannot be treated as entertainment and hence the question of disallowance does not arise. We are supported in this view by the cited Bombay High Court decision, as also the Gujarat High Court decision in Patel Bros. and Co.(2). 5. In the result, the assessee lsquo s appeal is allowed.
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