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    <title>2022 (4) TMI 587 - ITAT DELHI</title>
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    <description>The Tribunal partially allowed the appellant&#039;s appeal, upholding disallowances of salaries paid to employees and commission expenses as pre-project expenditures. However, it overturned the disallowance of a portion of travel expenses as pre-project expenses. Additionally, the Tribunal directed a review of the tax treatment of a training fee paid by the appellant, acknowledging errors in the initial decision and restoring the issue for further consideration by the tax authorities.</description>
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      <description>The Tribunal partially allowed the appellant&#039;s appeal, upholding disallowances of salaries paid to employees and commission expenses as pre-project expenditures. However, it overturned the disallowance of a portion of travel expenses as pre-project expenses. Additionally, the Tribunal directed a review of the tax treatment of a training fee paid by the appellant, acknowledging errors in the initial decision and restoring the issue for further consideration by the tax authorities.</description>
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