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1980 (12) TMI 99 - ITAT MADRASExtract: ....... (1971) 82 ITR 166 (SC). We have been allowing a reasonable expenditure on that item in many appeals. On the principles laid down by the Supreme Court, we hold that this expenditure is quite reasonable and is admissible. 16. In the result, both the appeals are partly remanded and partly allowed. 50 per cent of the Institution fee shall be refunded.
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