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    <description>The ITAT ruled in favor of the assessee in a case concerning the addition of expenditure to the value of fringe benefits under the Income Tax Act. The ITAT made fair estimates and reduced the fringe benefit values for expenditure on conveyance and advertisement, granting relief to the assessee. The ITAT dismissed the Revenue&#039;s challenges and partly allowed the assessee&#039;s appeals, emphasizing detailed analyses and rulings on each issue raised.</description>
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      <description>The ITAT ruled in favor of the assessee in a case concerning the addition of expenditure to the value of fringe benefits under the Income Tax Act. The ITAT made fair estimates and reduced the fringe benefit values for expenditure on conveyance and advertisement, granting relief to the assessee. The ITAT dismissed the Revenue&#039;s challenges and partly allowed the assessee&#039;s appeals, emphasizing detailed analyses and rulings on each issue raised.</description>
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