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    <description>The ITAT partially allowed the assessee&#039;s appeal, overturning the disallowance of brokerage expenses due to satisfactory evidence presented, but upheld the disallowances related to packing expenses and certain other expenses like telephone, travelling, and vehicle running expenses due to personal use elements and lack of proper records. The disallowance of vehicle depreciation was, however, deleted by the ITAT as a statutory allowance.</description>
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