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    <title>2002 (2) TMI 321 - ITAT DELHI-F</title>
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    <description>The tribunal partly allowed the appeal filed by the assessee. The disallowance of Rs. 41,32,250 claimed as advertisement expenses was deleted as genuine and allowable, as the expenditure was found to be for business purposes. However, the disallowance of telephone expenses, car expenses, and car depreciation for non-business purposes was upheld as reasonable.</description>
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      <description>The tribunal partly allowed the appeal filed by the assessee. The disallowance of Rs. 41,32,250 claimed as advertisement expenses was deleted as genuine and allowable, as the expenditure was found to be for business purposes. However, the disallowance of telephone expenses, car expenses, and car depreciation for non-business purposes was upheld as reasonable.</description>
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