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    <description>The Tribunal partially allowed the appeal, upholding the rejection of certain expenses claimed by the assessee but allowing the claimed allowances based on the certificate issued by the Legislative Assembly. The decision clarified the treatment of expenses and allowances for legislative members under the Income Tax Act.</description>
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      <description>The Tribunal partially allowed the appeal, upholding the rejection of certain expenses claimed by the assessee but allowing the claimed allowances based on the certificate issued by the Legislative Assembly. The decision clarified the treatment of expenses and allowances for legislative members under the Income Tax Act.</description>
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