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    <title>1995 (3) TMI 159 - ITAT DELHI-D</title>
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    <description>The Tribunal partially allowed the appeal by granting relief for the commission paid to M/s Giriraj Fertilizers &amp;amp; Chemicals (GFC) and M/s Anand Pratyabhut Vit Nigam Ltd. (APVN), legal expenses, and directed the recomputation of deduction under section 80HHC. The disallowance of entertainment expenses was upheld, and the issue of rent was to follow the decision in the pending appeal for the preceding year.</description>
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