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    <description>The tribunal allowed the appeal concerning the disallowance of salary to Smt. Shanta Kumar and advertisement expenses to Shri Varun Bharati. The issues regarding exemption under section 11 and charging of interest under section 234B were dismissed. The judgment emphasized the significance of evidence, qualifications, and reasonableness in applying legal provisions related to income disallowances.</description>
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      <description>The tribunal allowed the appeal concerning the disallowance of salary to Smt. Shanta Kumar and advertisement expenses to Shri Varun Bharati. The issues regarding exemption under section 11 and charging of interest under section 234B were dismissed. The judgment emphasized the significance of evidence, qualifications, and reasonableness in applying legal provisions related to income disallowances.</description>
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