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    <title>2013 (11) TMI 13 - ITAT MUMBAI</title>
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    <description>The Tribunal partially allowed both appeals, providing relief on various disallowances related to vehicle expenses, travel expenses, professional fees, gratuity, leave encashment, and repairs and maintenance expenses. The Tribunal directed the Assessing Officer to verify and allow appropriate deductions based on the observations made, ultimately leading to the deletion of certain disallowances and adjustments in favor of the assessee.</description>
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      <description>The Tribunal partially allowed both appeals, providing relief on various disallowances related to vehicle expenses, travel expenses, professional fees, gratuity, leave encashment, and repairs and maintenance expenses. The Tribunal directed the Assessing Officer to verify and allow appropriate deductions based on the observations made, ultimately leading to the deletion of certain disallowances and adjustments in favor of the assessee.</description>
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