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    <title>2010 (10) TMI 1143 - ITAT CHANDIGARH</title>
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    <description>The Tribunal partly allowed the appeal, directing the deletion of additions under section 41(1) of the IT Act. It also permitted the full deduction of telephone and vehicle expenses while upholding the additions under section 68 and the disallowance of notional interest on loans.</description>
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