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    <title>2021 (1) TMI 954 - ITAT BANGALORE</title>
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    <description>The appeals by the revenue against the disallowance of Printing &amp;amp; Stationery expenses by the Ld CIT(A) for assessment years 2008-09 to 2013-14 were dismissed. The Ld CIT(A) deleted the disallowance, finding the expenses genuinely incurred for business purposes with proper documentation. Relief was granted based on precedents and the nature of the expenses. Appeals falling below the prescribed monetary limit were dismissed, while for the remaining years, the burden of proof was placed on the assessee to establish the connection of expenditure to business, leading to a remand for further examination by the AO.</description>
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      <description>The appeals by the revenue against the disallowance of Printing &amp;amp; Stationery expenses by the Ld CIT(A) for assessment years 2008-09 to 2013-14 were dismissed. The Ld CIT(A) deleted the disallowance, finding the expenses genuinely incurred for business purposes with proper documentation. Relief was granted based on precedents and the nature of the expenses. Appeals falling below the prescribed monetary limit were dismissed, while for the remaining years, the burden of proof was placed on the assessee to establish the connection of expenditure to business, leading to a remand for further examination by the AO.</description>
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