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    <title>1989 (5) TMI 109 - ITAT DELHI-C</title>
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    <description>The Tribunal partly allowed both appeals, upholding disallowances on expenses like air-ticket for the Managing Director&#039;s wife, garden expenses, sales conference expenditure, and specific expenditures not qualifying for weighted deduction. However, the Tribunal allowed repair expenditure on the building as revenue in nature, weighted deduction on commission to indenting agencies abroad, and investment allowance for electric fans, based on the relevant legal provisions and circumstances of each issue.</description>
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      <link>https://www.taxtmi.com/caselaws?id=64236</link>
      <description>The Tribunal partly allowed both appeals, upholding disallowances on expenses like air-ticket for the Managing Director&#039;s wife, garden expenses, sales conference expenditure, and specific expenditures not qualifying for weighted deduction. However, the Tribunal allowed repair expenditure on the building as revenue in nature, weighted deduction on commission to indenting agencies abroad, and investment allowance for electric fans, based on the relevant legal provisions and circumstances of each issue.</description>
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