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    <title>1978 (7) TMI 124 - ITAT COCHIN</title>
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    <description>The Tribunal limited disallowances on car expenses and interest payments, rejecting the full disallowance sought by the Department. It completely dismissed the disallowance of sundry expenses. The Tribunal upheld the applicability of Section 160(1) to the assessee&#039;s case, dismissing the Departmental appeal and partially allowing the assessee&#039;s appeal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=62130</link>
      <description>The Tribunal limited disallowances on car expenses and interest payments, rejecting the full disallowance sought by the Department. It completely dismissed the disallowance of sundry expenses. The Tribunal upheld the applicability of Section 160(1) to the assessee&#039;s case, dismissing the Departmental appeal and partially allowing the assessee&#039;s appeal.</description>
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