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    <title>2014 (2) TMI 987 - ITAT DELHI</title>
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    <description>The Tribunal allowed the appeal, ruling in favor of the assessee on both issues. The disallowance of travelling expenses and interest paid was rejected, as the Tribunal found that the expenses were not incentives/commissions and the interest paid was reasonable considering the circumstances. The decision was based on previous orders and the lack of justifiable grounds for the disallowances.</description>
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      <link>https://www.taxtmi.com/caselaws?id=244393</link>
      <description>The Tribunal allowed the appeal, ruling in favor of the assessee on both issues. The disallowance of travelling expenses and interest paid was rejected, as the Tribunal found that the expenses were not incentives/commissions and the interest paid was reasonable considering the circumstances. The decision was based on previous orders and the lack of justifiable grounds for the disallowances.</description>
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