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    <title>2013 (3) TMI 593 - ITAT CHANDIGARH</title>
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    <description>The ITAT partially allowed the appeal, directing the deletion of disallowed traveling expenses incurred by the wife of the assessee for business purposes. However, the disallowance of car expenses was upheld due to the lack of evidence of business usage.</description>
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      <description>The ITAT partially allowed the appeal, directing the deletion of disallowed traveling expenses incurred by the wife of the assessee for business purposes. However, the disallowance of car expenses was upheld due to the lack of evidence of business usage.</description>
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