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    <description>The Tribunal upheld the disallowance of a specific amount under the proviso to section 36(1)(iii) of the Income Tax Act, 1961, as determined by the Commissioner of Income-tax (Appeals). The appellant&#039;s request for an alternative allowance under section 37 was dismissed, with the Tribunal finding no illegality or perversity in the order passed by the Commissioner of Income-tax (Appeals).</description>
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      <description>The Tribunal upheld the disallowance of a specific amount under the proviso to section 36(1)(iii) of the Income Tax Act, 1961, as determined by the Commissioner of Income-tax (Appeals). The appellant&#039;s request for an alternative allowance under section 37 was dismissed, with the Tribunal finding no illegality or perversity in the order passed by the Commissioner of Income-tax (Appeals).</description>
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