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    <title>2022 (1) TMI 145 - ITAT SURAT</title>
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    <description>The Tribunal allowed the appeal, directing the AO to allow the entire business expenditure claimed by the assessee. The Tribunal found that the business was indeed set up during the relevant year and that the expenses incurred were legitimate and not prohibited by law. The other grounds raised by the assessee were either deemed academic or dismissed as premature.</description>
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