1980 (5) TMI 86

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....enses of Rs. 2,38,084. The said expenditure had been disallowed on the ground that they were incurred for tea, etc. offered to customers. The assessee claims that his case is covered by the decision of the Bombay High Court in Shah Nagsi in 116 ITR 292 (Bom). We accept its contention and delete the addition. 2. The next grievance is in respect of disallowance of Rs. 2,057 which was the expendit....