1996 (1) TMI 76

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..... court : "Whether, on the facts and in the circumstances of the case, the Rasoi expenses of Rs. 20,122 were in the nature of entertainment expen diture and were disallowable under section 37(2B) of the Income-tax Act, 1961 ?" Learned standing counsel relying on CIT v. Patel Bros. and Co. Ltd. [1995] 215 ITR 165 (SC) urged before us that the aforesaid question is fully covered by the said decisi .....

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