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1978 (3) TMI 125 - AT - Income Tax

The ITAT Delhi-E allowed the assessee's appeal regarding disallowance of messing expenses as entertainment expenses, citing long-standing trade practice and Bombay High Court decision. The appeal was supported by Gujarat High Court decision, resulting in disallowance not arising. The AAC's decision was overturned. Members: T. D. SUGLA, C. R. NAIR.

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