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    <title>2017 (9) TMI 183 - ITAT DELHI</title>
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    <description>The ITAT allowed the appeal, directing the Assessing Officer to delete the disallowance of business promotion and foreign traveling expenses due to lack of justification and to recompute the average investment for the disallowance under section 14A read with Rule 8D.</description>
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      <description>The ITAT allowed the appeal, directing the Assessing Officer to delete the disallowance of business promotion and foreign traveling expenses due to lack of justification and to recompute the average investment for the disallowance under section 14A read with Rule 8D.</description>
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