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    <title>2016 (5) TMI 280 - ITAT MUMBAI</title>
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    <description>The Tribunal upheld the disallowance of professional fees paid to Preroy AG and travelling expenses for Mrs. Neeta Premchand for the assessment years 1995-96, 1996-97, and 1997-98. The Tribunal found that the services purportedly rendered by Preroy AG were actually performed by a director of the assessee company, and there was no evidence that Mrs. Neeta Premchand&#039;s travel was solely for business purposes. The Tribunal dismissed all appeals, confirming the disallowances made by the AO and upheld by the CIT(A).</description>
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      <title>2016 (5) TMI 280 - ITAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=327299</link>
      <description>The Tribunal upheld the disallowance of professional fees paid to Preroy AG and travelling expenses for Mrs. Neeta Premchand for the assessment years 1995-96, 1996-97, and 1997-98. The Tribunal found that the services purportedly rendered by Preroy AG were actually performed by a director of the assessee company, and there was no evidence that Mrs. Neeta Premchand&#039;s travel was solely for business purposes. The Tribunal dismissed all appeals, confirming the disallowances made by the AO and upheld by the CIT(A).</description>
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