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    <title>2003 (3) TMI 284 - ITAT DELHI-D</title>
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    <description>The Tribunal allowed the appeal partly, providing relief on several grounds including the disallowance of head office expenses, write-off of unrealizable duty drawback claims, liability for compensation to bottlers, provision for pension fund and separation benefits, deduction of foreign tour expenses for executives&#039; spouses, and deduction of professional fees. The Tribunal upheld the disallowance of classification of business activities, capital expenditure, and entertainment expenses based on precedents and statutory provisions.</description>
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      <description>The Tribunal allowed the appeal partly, providing relief on several grounds including the disallowance of head office expenses, write-off of unrealizable duty drawback claims, liability for compensation to bottlers, provision for pension fund and separation benefits, deduction of foreign tour expenses for executives&#039; spouses, and deduction of professional fees. The Tribunal upheld the disallowance of classification of business activities, capital expenditure, and entertainment expenses based on precedents and statutory provisions.</description>
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