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    <description>The Revenue&#039;s appeal for the assessment year 2013-14 was allowed for statistical purposes. The tribunal remitted both issues regarding the ad hoc disallowance of 50% of cash expenses and the disallowance of 5% of reimbursement expenses back to the Assessing Officer for a fresh adjudication. The assessee was directed to provide all necessary invoices, bills, and vouchers for verification. The tribunal emphasized the need for proper verification and granted the assessee an opportunity to present relevant evidence.</description>
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      <description>The Revenue&#039;s appeal for the assessment year 2013-14 was allowed for statistical purposes. The tribunal remitted both issues regarding the ad hoc disallowance of 50% of cash expenses and the disallowance of 5% of reimbursement expenses back to the Assessing Officer for a fresh adjudication. The assessee was directed to provide all necessary invoices, bills, and vouchers for verification. The tribunal emphasized the need for proper verification and granted the assessee an opportunity to present relevant evidence.</description>
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