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    <title>1991 (3) TMI 215 - ITAT MADRAS-B</title>
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    <description>The Tribunal partially allowed the appeal by directing the Income-tax Officer to permit Rs. 1,29,677 as business expenditure and disallow Rs. 14,408 as entertainment expenditure related to hotel bills for foreign customers. The disallowance of Rs. 31,348 for expenses on coffee, tea, snacks, etc., as entertainment expenditure was upheld.</description>
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