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    <title>2016 (9) TMI 712 - ITAT AMRITSAR</title>
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    <description>The Tribunal partly allowed the appeal, reducing disallowances on Telephone expenses, Car expenses, and payments to M/s Freight Link India and M/s Hira Printers under Section 40(a)(ia). The Tribunal considered business use for Telephone expenses, lack of physical work for liaisoning charges, and absence of material for catalog services. Disallowances were reduced due to personal car use, with reasoning provided for each issue based on legal provisions and expense nature.</description>
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      <title>2016 (9) TMI 712 - ITAT AMRITSAR</title>
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      <description>The Tribunal partly allowed the appeal, reducing disallowances on Telephone expenses, Car expenses, and payments to M/s Freight Link India and M/s Hira Printers under Section 40(a)(ia). The Tribunal considered business use for Telephone expenses, lack of physical work for liaisoning charges, and absence of material for catalog services. Disallowances were reduced due to personal car use, with reasoning provided for each issue based on legal provisions and expense nature.</description>
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