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    <description>The Tribunal partly allowed the appeal, determining that expenses for the 11th Anniversary Celebrations and incentives for additional subscribers were not entertainment expenditure but allowable business expenses. However, disallowance was upheld for tea and coffee expenses and donations. The club membership fee for the Managing Director was considered a legitimate business expense. The additional ground under Rule 6B was not entertained.</description>
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      <description>The Tribunal partly allowed the appeal, determining that expenses for the 11th Anniversary Celebrations and incentives for additional subscribers were not entertainment expenditure but allowable business expenses. However, disallowance was upheld for tea and coffee expenses and donations. The club membership fee for the Managing Director was considered a legitimate business expense. The additional ground under Rule 6B was not entertained.</description>
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