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    <title>2014 (1) TMI 699 - ITAT MUMBAI</title>
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    <description>The Tribunal upheld the CIT (A)&#039;s decision to disallow business promotion expenses and ad-hoc disallowance of conveyance and general office expenses for the assessment year 2008-2009. The appeal was dismissed as the assessee failed to provide sufficient evidence to prove the expenses were wholly and exclusively for business purposes. The Tribunal found the CIT (A)&#039;s decisions reasonable and just, affirming the disallowances made by the Assessing Officer.</description>
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      <description>The Tribunal upheld the CIT (A)&#039;s decision to disallow business promotion expenses and ad-hoc disallowance of conveyance and general office expenses for the assessment year 2008-2009. The appeal was dismissed as the assessee failed to provide sufficient evidence to prove the expenses were wholly and exclusively for business purposes. The Tribunal found the CIT (A)&#039;s decisions reasonable and just, affirming the disallowances made by the Assessing Officer.</description>
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