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    <title>2018 (3) TMI 1172 - ITAT KOLKATA</title>
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    <description>The Tribunal allowed the appeal, directing the deletion of disallowed advertisement expenses and club membership fees. It emphasized that business expenses are deductible if incurred exclusively for business purposes, even without immediate business outcomes.</description>
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      <description>The Tribunal allowed the appeal, directing the deletion of disallowed advertisement expenses and club membership fees. It emphasized that business expenses are deductible if incurred exclusively for business purposes, even without immediate business outcomes.</description>
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