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    <description>The Tribunal partially allowed the appeal, overturning the disallowances on interest and telephone expenses due to lack of valid reasons, while upholding those on car and freight expenses based on insufficient evidence and verification.</description>
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      <link>https://www.taxtmi.com/caselaws?id=222064</link>
      <description>The Tribunal partially allowed the appeal, overturning the disallowances on interest and telephone expenses due to lack of valid reasons, while upholding those on car and freight expenses based on insufficient evidence and verification.</description>
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