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    <title>1997 (9) TMI 159 - ITAT JAIPUR</title>
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    <description>The Tribunal partly allowed the assessee&#039;s appeal, directing the AO to verify and allow the deduction for expenditure on bonds and Gratuity contribution. The Tribunal also instructed the AO to reconsider the disallowed entertainment expenses, specifically those spent on staff, after the assessee provides necessary details.</description>
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      <title>1997 (9) TMI 159 - ITAT JAIPUR</title>
      <link>https://www.taxtmi.com/caselaws?id=67543</link>
      <description>The Tribunal partly allowed the assessee&#039;s appeal, directing the AO to verify and allow the deduction for expenditure on bonds and Gratuity contribution. The Tribunal also instructed the AO to reconsider the disallowed entertainment expenses, specifically those spent on staff, after the assessee provides necessary details.</description>
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