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    <title>2016 (3) TMI 170 - ITAT MUMBAI</title>
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    <description>The Tribunal allowed the appeals for statistical purposes, remanding the case for further clarification and assessment by the Assessing Officer regarding the disallowance of foreign travel expenses for assessment years 2003-04 and 2005-06. The Tribunal found no dispute on the expenditure&#039;s genuineness but questioned the demonstration of business purposes, directing the assessee to provide additional clarification on the travel&#039;s purpose and connection to the shareholders&#039; meet.</description>
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      <description>The Tribunal allowed the appeals for statistical purposes, remanding the case for further clarification and assessment by the Assessing Officer regarding the disallowance of foreign travel expenses for assessment years 2003-04 and 2005-06. The Tribunal found no dispute on the expenditure&#039;s genuineness but questioned the demonstration of business purposes, directing the assessee to provide additional clarification on the travel&#039;s purpose and connection to the shareholders&#039; meet.</description>
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