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    <title>Court Upholds AO&#039;s Decision to Disallow Firm&#039;s Travel Expenses, Concluding They Weren&#039;t for Employee Use.</title>
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    <description>Disallowance out of travel expenditure - AO has rightly declined the said travelling expenses being not incurred upon the employees of the assessee firm - AT</description>
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      <description>Disallowance out of travel expenditure - AO has rightly declined the said travelling expenses being not incurred upon the employees of the assessee firm - AT</description>
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