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    <title>2023 (1) TMI 822 - ITAT DELHI</title>
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    <description>The ITAT upheld the CIT(A)&#039;s deletions of various disallowances made by the AO, including interest disallowance, marriage gift expenses, subscription expenses, advertisement expenses, staff welfare expenses, foreign travel expenses, excess depreciation, sales promotion expenses, glow sign board expenses, and wine &amp;amp; beer expenses. The consistent favorable decisions in previous years were crucial in the judgment, leading to the dismissal of the revenue&#039;s appeals.</description>
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      <description>The ITAT upheld the CIT(A)&#039;s deletions of various disallowances made by the AO, including interest disallowance, marriage gift expenses, subscription expenses, advertisement expenses, staff welfare expenses, foreign travel expenses, excess depreciation, sales promotion expenses, glow sign board expenses, and wine &amp;amp; beer expenses. The consistent favorable decisions in previous years were crucial in the judgment, leading to the dismissal of the revenue&#039;s appeals.</description>
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