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    <description>The Tribunal upheld the disallowance of sales commission, travelling expenses, sales promotion expenses, and most other expenses, except for a portion substantiated by a third party. The assessee failed to provide credible evidence and submitted fabricated documents, resulting in the dismissal of the appeal. The disallowances were deemed proper due to the lack of substantiation and business purpose proof.</description>
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      <description>The Tribunal upheld the disallowance of sales commission, travelling expenses, sales promotion expenses, and most other expenses, except for a portion substantiated by a third party. The assessee failed to provide credible evidence and submitted fabricated documents, resulting in the dismissal of the appeal. The disallowances were deemed proper due to the lack of substantiation and business purpose proof.</description>
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