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    <title>1981 (7) TMI 115 - ITAT HYDERABAD-A</title>
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    <description>The Tribunal upheld the AAC&#039;s decision, allowing full deduction under section 16(1) of the Income Tax Act for the assessment years 1975-76 to 1977-78. The Tribunal emphasized that the reimbursement received by the assessee was for actual expenses incurred in the performance of duties, supporting its conclusion with relevant legal provisions and precedents. The appeal filed by the Department was dismissed, affirming the AAC&#039;s order based on the evidence presented by the assessee.</description>
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      <link>https://www.taxtmi.com/caselaws?id=66288</link>
      <description>The Tribunal upheld the AAC&#039;s decision, allowing full deduction under section 16(1) of the Income Tax Act for the assessment years 1975-76 to 1977-78. The Tribunal emphasized that the reimbursement received by the assessee was for actual expenses incurred in the performance of duties, supporting its conclusion with relevant legal provisions and precedents. The appeal filed by the Department was dismissed, affirming the AAC&#039;s order based on the evidence presented by the assessee.</description>
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      <pubDate>Mon, 20 Jul 1981 00:00:00 +0530</pubDate>
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