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Disallowance of expenditure on advertisements in souvenirs

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Full Text of the Document

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..../7/1976 To All Commissioners of Income-tax. Sir, Subject: Disallowance of expenditure on advertisements in souvenirs Reference is invited to Board's Circular No.200 See page 50 supra. dated the ....

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Full Text of the Document

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....e in more than one newspaper or magazine and also in more than one issue of the same newspaper or magazine. Expenditure on such advertisements will qualify for deduction under section 37(3) of the Inc....

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