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    <title>2013 (1) TMI 265 - ITAT AHMEDABAD</title>
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    <description>The Tribunal partly allowed the assessee&#039;s appeals for statistical purposes, directing a fresh adjudication on foreign traveling expenses subject to Fringe Benefit Tax. Other disallowances, including foreign traveling expenses by non-partners and bifurcation of expenses towards EOU units, were upheld due to insufficient evidence provided by the assessee to support their claims. The Tribunal confirmed the disallowances as the expenses were not adequately substantiated.</description>
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      <description>The Tribunal partly allowed the assessee&#039;s appeals for statistical purposes, directing a fresh adjudication on foreign traveling expenses subject to Fringe Benefit Tax. Other disallowances, including foreign traveling expenses by non-partners and bifurcation of expenses towards EOU units, were upheld due to insufficient evidence provided by the assessee to support their claims. The Tribunal confirmed the disallowances as the expenses were not adequately substantiated.</description>
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