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    <title>2023 (10) TMI 310 - ITAT KOLKATA</title>
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    <description>The Tribunal allowed the appeal of the assessee, ruling in favor of the assessee on the disallowance of public relation expenses, travelling and conveyance expenses, and interest on car loans. The Tribunal found these expenses to be legitimate business expenses essential for business operations, overturning the disallowances made by the lower authorities.</description>
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      <description>The Tribunal allowed the appeal of the assessee, ruling in favor of the assessee on the disallowance of public relation expenses, travelling and conveyance expenses, and interest on car loans. The Tribunal found these expenses to be legitimate business expenses essential for business operations, overturning the disallowances made by the lower authorities.</description>
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