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    <title>Expenses for Egypt Tour Initially Disallowed by Assessing Officer, Later Permitted Despite Timing Discrepancy.</title>
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    <description>Disallowance of Egypt tour expenses - AO disallowed the expenses mainly on the ground that there was no basis for the provision and the tour was actually conducted in the next year and all the expenditures were actually incurred in next year - Expenses allowed - AT</description>
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