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    <title>2011 (12) TMI 544 - ITAT DELHI</title>
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    <description>The Tribunal allowed the assessee&#039;s appeal, stating that the disallowance of advertising expenses by the Assessing Officer and modified by the Commissioner of Income Tax (Appeals) was unjustified as it lacked specific evidence. The Tribunal dismissed the Revenue&#039;s appeal and upheld that the assessee&#039;s claim for advertising expenses should be allowed in full.</description>
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      <description>The Tribunal allowed the assessee&#039;s appeal, stating that the disallowance of advertising expenses by the Assessing Officer and modified by the Commissioner of Income Tax (Appeals) was unjustified as it lacked specific evidence. The Tribunal dismissed the Revenue&#039;s appeal and upheld that the assessee&#039;s claim for advertising expenses should be allowed in full.</description>
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