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    <title>2017 (6) TMI 1309 - ITAT DELHI</title>
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    <description>The ITAT allowed the appeal of the Law Firm, directing the Assessing Officer to delete disallowances on telephone and vehicle maintenance expenses along with business promotion expenses. The ITAT found that the disallowances were made on an estimate basis without concrete evidence, and since the appellant maintained proper accounts without evidence of impermissible expenses, the disallowances were deemed unjustified. The judgment was pronounced on June 16, 2017.</description>
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      <link>https://www.taxtmi.com/caselaws?id=284290</link>
      <description>The ITAT allowed the appeal of the Law Firm, directing the Assessing Officer to delete disallowances on telephone and vehicle maintenance expenses along with business promotion expenses. The ITAT found that the disallowances were made on an estimate basis without concrete evidence, and since the appellant maintained proper accounts without evidence of impermissible expenses, the disallowances were deemed unjustified. The judgment was pronounced on June 16, 2017.</description>
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