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    <description>The Tribunal allowed the appeal, deleting the disallowance of claimed expenses of Rs. 3,483 related to professional activities for the Narmada Tribunal Work. The expenses were deemed necessary and proportionate to the income earned, justifying their deductibility. Despite lack of detailed evidence, the Tribunal found the expenses reasonable and essential for the effective execution of the work, emphasizing their direct relevance to the professional activities undertaken by the assessee.</description>
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