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    <description>The ITAT upheld the CIT(A)&#039;s decisions in dismissing the Revenue&#039;s appeal on all grounds, including disallowance of entertainment, car maintenance, and tour/traveling expenses. The ITAT emphasized the need for expenses to be justified as business-related and supported by evidence to avoid disallowance, citing previous rulings and finding the expenses in question were legitimate business expenditures.</description>
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