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    <description>The Appellate Tribunal dismissed all grounds raised by the Revenue, affirming the CIT(A)&#039;s decision to delete the disallowed expenses. The Tribunal found no justification for the disallowances made by the A.O., emphasizing the business-related nature of the expenses and the lack of concrete evidence to support the disallowances.</description>
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      <description>The Appellate Tribunal dismissed all grounds raised by the Revenue, affirming the CIT(A)&#039;s decision to delete the disallowed expenses. The Tribunal found no justification for the disallowances made by the A.O., emphasizing the business-related nature of the expenses and the lack of concrete evidence to support the disallowances.</description>
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