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    <title>2005 (9) TMI 512 - ITAT AHMEDABAD</title>
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    <description>The ITAT partially allowed the revenue&#039;s appeal, upholding the disallowance of foreign traveling expenses while affirming the deletion of the disallowance of the electric bill of the residence of directors. The disallowance of Rs. 1,22,096 for foreign traveling expenses was reinstated, while the deletion of disallowance amounting to Rs. 64,588 for the electric bill of directors&#039; residence was upheld.</description>
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      <link>https://www.taxtmi.com/caselaws?id=118771</link>
      <description>The ITAT partially allowed the revenue&#039;s appeal, upholding the disallowance of foreign traveling expenses while affirming the deletion of the disallowance of the electric bill of the residence of directors. The disallowance of Rs. 1,22,096 for foreign traveling expenses was reinstated, while the deletion of disallowance amounting to Rs. 64,588 for the electric bill of directors&#039; residence was upheld.</description>
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