1978 (3) TMI 125

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..... ITO s disallowance, referring, Inter alia, to the Kerala High Court decision in 106 ITR 610(Veeriah Reddiar). 3. Before us, the learned Representative for the assessee submitted that the assessee, which carried on business as commission agent in cloth, had necessarily to provide tea, snacks and simple meals to their upcountry customer who visited the assessee s premises in Bombay for the purpo .....

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