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    <title>1979 (9) TMI 119 - ITAT NAGPUR</title>
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    <description>The Tribunal partly allowed the assessee&#039;s appeal by deleting the disallowance of expenditure treated as capital expenditure and expenses on tea and pan. The disallowance of a portion of the driver&#039;s salary was upheld due to lack of evidence on business use. The Tribunal upheld the deduction of interest payments and dismissed the disagreement over entertainment expenses, affirming relief granted by lower authorities.</description>
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      <link>https://www.taxtmi.com/caselaws?id=70841</link>
      <description>The Tribunal partly allowed the assessee&#039;s appeal by deleting the disallowance of expenditure treated as capital expenditure and expenses on tea and pan. The disallowance of a portion of the driver&#039;s salary was upheld due to lack of evidence on business use. The Tribunal upheld the deduction of interest payments and dismissed the disagreement over entertainment expenses, affirming relief granted by lower authorities.</description>
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