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    <description>The Tribunal partly allowed the appeal. It upheld the disallowance of the carry forward loss due to a change in shareholding, expenses on household equipment and maintenance. The addition of expenditure on mobile and residential telephones for personal use was deleted based on precedent. The issue of disallowance of expenditure on foreign travel was remanded back to the AO for verification.</description>
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      <description>The Tribunal partly allowed the appeal. It upheld the disallowance of the carry forward loss due to a change in shareholding, expenses on household equipment and maintenance. The addition of expenditure on mobile and residential telephones for personal use was deleted based on precedent. The issue of disallowance of expenditure on foreign travel was remanded back to the AO for verification.</description>
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