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    <title>1991 (10) TMI 69 - ITAT AHMEDABAD</title>
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    <description>The Tribunal allowed the appeal, directing the ITO to allow the deductions for all the contested expenses incurred by the assessee. The expenses for the inauguration ceremony, publication of intimation about a change in telephone number, and repairs in rented premises were found to be wholly and exclusively for the purpose of the profession and allowable under section 37(1) of the Income Tax Act. Vouchers provided as proof supported the legitimacy of the expenses, leading to the decision in favor of the assessee.</description>
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      <link>https://www.taxtmi.com/caselaws?id=55123</link>
      <description>The Tribunal allowed the appeal, directing the ITO to allow the deductions for all the contested expenses incurred by the assessee. The expenses for the inauguration ceremony, publication of intimation about a change in telephone number, and repairs in rented premises were found to be wholly and exclusively for the purpose of the profession and allowable under section 37(1) of the Income Tax Act. Vouchers provided as proof supported the legitimacy of the expenses, leading to the decision in favor of the assessee.</description>
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