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    <title>2009 (3) TMI 1048 - ITAT DELHI</title>
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    <description>The Tribunal allowed the assessee&#039;s appeal, overturning the disallowance of expenditure on foreign tour and traveling expenses amounting to Rs. 18,89,812 for the assessment year 2004-05. The Tribunal found the expenses reasonable due to the business nature of the tours and their clear connection to the assessee&#039;s business activities, ultimately deleting the addition made by the AO and upheld by the CIT(A).</description>
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      <link>https://www.taxtmi.com/caselaws?id=187755</link>
      <description>The Tribunal allowed the assessee&#039;s appeal, overturning the disallowance of expenditure on foreign tour and traveling expenses amounting to Rs. 18,89,812 for the assessment year 2004-05. The Tribunal found the expenses reasonable due to the business nature of the tours and their clear connection to the assessee&#039;s business activities, ultimately deleting the addition made by the AO and upheld by the CIT(A).</description>
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