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    <title>2006 (9) TMI 218 - ITAT DELHI-B</title>
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    <description>The Tribunal allowed the Revenue&#039;s appeal for statistical purposes, remanding the issues regarding the use of property for business purposes and consultancy expenses back to the CIT(A) and AO, respectively, for further examination and specific findings. The Tribunal upheld the CIT(A)&#039;s decision on the partial disallowance of foreign travel expenses.</description>
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      <description>The Tribunal allowed the Revenue&#039;s appeal for statistical purposes, remanding the issues regarding the use of property for business purposes and consultancy expenses back to the CIT(A) and AO, respectively, for further examination and specific findings. The Tribunal upheld the CIT(A)&#039;s decision on the partial disallowance of foreign travel expenses.</description>
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