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    <title>2006 (2) TMI 678 - GUJARAT HIGH COURT</title>
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    <description>The Court upheld the Tribunal&#039;s decisions on the deductions and allowances, emphasizing the importance of evidence-based findings and the application of established legal principles. The appellant&#039;s challenges regarding the deduction of incentive bonus as expenditure without proof, deduction towards expenses from incentive bonus, allowance of conveyance allowance without proof of expenses, and granting deduction of conveyance allowance despite amended provisions were dismissed as the Tribunal&#039;s decisions were found to be based on available evidence and consistent with previous legal principles.</description>
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    <pubDate>Wed, 08 Feb 2006 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=192335</link>
      <description>The Court upheld the Tribunal&#039;s decisions on the deductions and allowances, emphasizing the importance of evidence-based findings and the application of established legal principles. The appellant&#039;s challenges regarding the deduction of incentive bonus as expenditure without proof, deduction towards expenses from incentive bonus, allowance of conveyance allowance without proof of expenses, and granting deduction of conveyance allowance despite amended provisions were dismissed as the Tribunal&#039;s decisions were found to be based on available evidence and consistent with previous legal principles.</description>
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      <pubDate>Wed, 08 Feb 2006 00:00:00 +0530</pubDate>
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