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    <title>2013 (9) TMI 635 - ITAT CHANDIGARH</title>
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    <description>The Tribunal partly allowed the appeals, directing the Assessing Officer to recompute certain disallowances and allowing legitimate business expenses and depreciation claims. The Tribunal upheld disallowances where the assessee failed to provide sufficient evidence or where personal use was evident.</description>
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      <description>The Tribunal partly allowed the appeals, directing the Assessing Officer to recompute certain disallowances and allowing legitimate business expenses and depreciation claims. The Tribunal upheld disallowances where the assessee failed to provide sufficient evidence or where personal use was evident.</description>
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