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    <title>1978 (7) TMI 165 - ITAT Madras-B</title>
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    <description>The Tribunal partially allowed the appeal, overturning the disallowance of entertainment expenses and compensation paid to another company. However, the disallowance of rest house expenses and depreciation claim was upheld as the expenses were not directly related to the business activities of the assessee.</description>
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      <description>The Tribunal partially allowed the appeal, overturning the disallowance of entertainment expenses and compensation paid to another company. However, the disallowance of rest house expenses and depreciation claim was upheld as the expenses were not directly related to the business activities of the assessee.</description>
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