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    <title>Tax Credit Denied: Lack of Direct Link Between Coupon Purchases and Freight Business Activities.</title>
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    <description>ISD - Freight Business Auxiliary - The appellant purchases coupons and issue to their employees - appellant failed to prove nexus - small amount - credit disallowed - AT</description>
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      <description>ISD - Freight Business Auxiliary - The appellant purchases coupons and issue to their employees - appellant failed to prove nexus - small amount - credit disallowed - AT</description>
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