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    <title>2013 (7) TMI 33 - ITAT AHMEDABAD</title>
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    <description>The Tribunal upheld the disallowance of Rs.2,57,000 for incentive payments and Rs.24,52,114 for jeep transportation expenses. It emphasized the importance of proper documentation and evidence to support expenditure claims. The Revenue&#039;s appeal challenging these disallowances was dismissed, as well as the assessee&#039;s Cross-Objection. The decisions of the Commissioner of Income Tax (Appeals) were affirmed in both instances.</description>
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      <description>The Tribunal upheld the disallowance of Rs.2,57,000 for incentive payments and Rs.24,52,114 for jeep transportation expenses. It emphasized the importance of proper documentation and evidence to support expenditure claims. The Revenue&#039;s appeal challenging these disallowances was dismissed, as well as the assessee&#039;s Cross-Objection. The decisions of the Commissioner of Income Tax (Appeals) were affirmed in both instances.</description>
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