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    <description>The ITAT partly allowed the AO&#039;s appeals, restoring disallowances for web advertisement expenses and software depreciation while upholding the deletion of disallowances for excessive salary, unexplained salary expenditure, commission payments, and earned leave encashment. The ITAT emphasized the lack of substantial evidence from the assessee and the detailed findings of the AO regarding the disallowed expenses.</description>
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      <description>The ITAT partly allowed the AO&#039;s appeals, restoring disallowances for web advertisement expenses and software depreciation while upholding the deletion of disallowances for excessive salary, unexplained salary expenditure, commission payments, and earned leave encashment. The ITAT emphasized the lack of substantial evidence from the assessee and the detailed findings of the AO regarding the disallowed expenses.</description>
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