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    <title>2019 (11) TMI 93 - ITAT DELHI</title>
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    <description>The Tribunal upheld the disallowance of both foreign travel expenses and medical expenses, agreeing that the assessee did not sufficiently prove the business nature of the travel and that the medical expenses were considered perquisites, not business expenses. The decision was made on 31st October 2019.</description>
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      <description>The Tribunal upheld the disallowance of both foreign travel expenses and medical expenses, agreeing that the assessee did not sufficiently prove the business nature of the travel and that the medical expenses were considered perquisites, not business expenses. The decision was made on 31st October 2019.</description>
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