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    <title>2021 (4) TMI 341 - ITAT DELHI</title>
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    <description>The Tribunal allowed the appeals of the appellants for assessment years 2013-14 and 2014-15, directing the deletion of the disallowances of expenditure made by the lower authorities. The Tribunal found that the expenditure was incurred wholly and exclusively for business purposes to earn remuneration from the partnership firm, leading to the reversal of the lower authorities&#039; decisions and allowing the deductions claimed by the appellants.</description>
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      <description>The Tribunal allowed the appeals of the appellants for assessment years 2013-14 and 2014-15, directing the deletion of the disallowances of expenditure made by the lower authorities. The Tribunal found that the expenditure was incurred wholly and exclusively for business purposes to earn remuneration from the partnership firm, leading to the reversal of the lower authorities&#039; decisions and allowing the deductions claimed by the appellants.</description>
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