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    <title>1981 (9) TMI 180 - ITAT DELHI-C</title>
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    <description>The Tribunal allowed weighted deduction on Rs. 856 for entertainment of foreign buyers. However, it disallowed weighted deductions on Rs. 2,93,477 for carriage and transit insurance, Rs. 1,71,976 for packing, and Rs. 85,309 for handling, octroi, and port charges. Additionally, the Tribunal denied the interveners&#039; claim for weighted deduction on Rs. 1,18,314 for ocean freight and Rs. 8,389 for overseas insurance. The Tribunal upheld the CIT (Appeals) decision on allowing Rs. 1,158 for entertainment expenses and reducing the disallowance of foreign tour expenses to Rs. 1,356.</description>
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    <pubDate>Mon, 28 Sep 1981 00:00:00 +0530</pubDate>
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      <title>1981 (9) TMI 180 - ITAT DELHI-C</title>
      <link>https://www.taxtmi.com/caselaws?id=64147</link>
      <description>The Tribunal allowed weighted deduction on Rs. 856 for entertainment of foreign buyers. However, it disallowed weighted deductions on Rs. 2,93,477 for carriage and transit insurance, Rs. 1,71,976 for packing, and Rs. 85,309 for handling, octroi, and port charges. Additionally, the Tribunal denied the interveners&#039; claim for weighted deduction on Rs. 1,18,314 for ocean freight and Rs. 8,389 for overseas insurance. The Tribunal upheld the CIT (Appeals) decision on allowing Rs. 1,158 for entertainment expenses and reducing the disallowance of foreign tour expenses to Rs. 1,356.</description>
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