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1979 (6) TMI 74 - ITAT INDOREExtract: .......erving light refreshments and meals to its trade clients during the ordinary course of business are allowable as business expenditure and that such expenses are not hit by the provisions of s. 37(2B) of the IT Act, 1961. We prefer to follow the same view in this case and uphold the decisions of the CIT(A). 5. In the result, the appeal is dismissed.
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