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    <title>2002 (10) TMI 238 - ITAT DELHI-C</title>
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    <description>The Tribunal upheld the CIT(A)&#039;s decisions on all grounds except for guest-house expenses, remanding the matter to the AO. The Revenue&#039;s appeal was partly allowed for statistical purposes. The deductions for club expenses, depreciation on furniture, ad hoc disallowance under Rule 6B, and deduction under Section 43B were allowed based on evidence and policy considerations.</description>
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      <link>https://www.taxtmi.com/caselaws?id=64307</link>
      <description>The Tribunal upheld the CIT(A)&#039;s decisions on all grounds except for guest-house expenses, remanding the matter to the AO. The Revenue&#039;s appeal was partly allowed for statistical purposes. The deductions for club expenses, depreciation on furniture, ad hoc disallowance under Rule 6B, and deduction under Section 43B were allowed based on evidence and policy considerations.</description>
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