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    <description>The Tribunal allowed the appeal, overturning the disallowance of expenses made by the AO and upheld by the CIT(A). The Tribunal found the ad hoc disallowance unjustified and deleted it, based on the detailed breakdown of expenses provided by the partnership firm in management consultancy. Payments were supported by cheques and cash receipts, with names of recipients provided, despite missing vouchers.</description>
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      <description>The Tribunal allowed the appeal, overturning the disallowance of expenses made by the AO and upheld by the CIT(A). The Tribunal found the ad hoc disallowance unjustified and deleted it, based on the detailed breakdown of expenses provided by the partnership firm in management consultancy. Payments were supported by cheques and cash receipts, with names of recipients provided, despite missing vouchers.</description>
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