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    <title>1979 (4) TMI 54 - ITAT DELHI-A</title>
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    <description>Disallowances of business expenses were partly unsustainable where the record showed only a single inadmissible donation item in the M.S. Bansal &amp; Co. set, so the general-expense disallowance was confined to that amount. Travelling-expense disallowances in the Ruby Theatres set were deleted because the expenses were supported and no inadmissible item justified retention. Travelling and miscellaneous expense disallowances in the Novelty Talkies set were also deleted because neither authority identified any inadmissible item. The assessee succeeded except for the limited disallowance sustained for the donation item.</description>
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    <pubDate>Sat, 07 Apr 1979 00:00:00 +0530</pubDate>
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      <title>1979 (4) TMI 54 - ITAT DELHI-A</title>
      <link>https://www.taxtmi.com/caselaws?id=63084</link>
      <description>Disallowances of business expenses were partly unsustainable where the record showed only a single inadmissible donation item in the M.S. Bansal &amp; Co. set, so the general-expense disallowance was confined to that amount. Travelling-expense disallowances in the Ruby Theatres set were deleted because the expenses were supported and no inadmissible item justified retention. Travelling and miscellaneous expense disallowances in the Novelty Talkies set were also deleted because neither authority identified any inadmissible item. The assessee succeeded except for the limited disallowance sustained for the donation item.</description>
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      <pubDate>Sat, 07 Apr 1979 00:00:00 +0530</pubDate>
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