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    <title>2009 (12) TMI 912 - ITAT DELHI</title>
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    <description>The Tribunal allowed the appeals filed by the assessee and dismissed the appeals filed by the revenue. The decisions were based on detailed reasoning and supported by relevant case laws. The Tribunal set aside disallowances related to fire extinguishers, club service expenses, advertisement expenses, commission paid to Direct Selling Agents, and stamping fee. Additionally, the Tribunal upheld the treatment of leasehold improvement expenses as revenue expenditure. The order was pronounced on 18/12/2009.</description>
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      <link>https://www.taxtmi.com/caselaws?id=171797</link>
      <description>The Tribunal allowed the appeals filed by the assessee and dismissed the appeals filed by the revenue. The decisions were based on detailed reasoning and supported by relevant case laws. The Tribunal set aside disallowances related to fire extinguishers, club service expenses, advertisement expenses, commission paid to Direct Selling Agents, and stamping fee. Additionally, the Tribunal upheld the treatment of leasehold improvement expenses as revenue expenditure. The order was pronounced on 18/12/2009.</description>
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