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    <title>2017 (3) TMI 1030 - ITAT MUMBAI</title>
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    <description>The Tribunal allowed the appeal filed by the assessee, overturning the disallowances made by the revenue authorities on all three grounds. The disallowance of deductions for provision made for sales promotion expenses, expenses on packing materials and transportation, and retainer ship expenses was deemed unsustainable. Therefore, the additions were deleted, and the appeal was allowed in favor of the assessee.</description>
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      <description>The Tribunal allowed the appeal filed by the assessee, overturning the disallowances made by the revenue authorities on all three grounds. The disallowance of deductions for provision made for sales promotion expenses, expenses on packing materials and transportation, and retainer ship expenses was deemed unsustainable. Therefore, the additions were deleted, and the appeal was allowed in favor of the assessee.</description>
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