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    <title>2021 (12) TMI 540 - ITAT DELHI</title>
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    <description>The ITAT allowed the appeal, directing the deletion of adhoc disallowances on packing expenses, other expenses, telephone expenses, and conveyance expenses. The ITAT emphasized the lack of specific justifications for the disallowances, the audited nature of accounts, and the absence of adverse remarks, leading to the decision in favor of the assessee.</description>
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