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    <title>1985 (10) TMI 109 - ITAT AHMEDABAD-C</title>
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    <description>The Tribunal set aside the CIT (A) order disallowing salary payment to a partner and conveyance/travelling expenses. It directed re-decision on salary disallowance, emphasizing considering qualifications and services rendered. Regarding expenses, the Tribunal noted lack of verification and directed proper assessment, highlighting business tour expenses as legitimate. The appeals were partially allowed, stressing the need to assess all relevant facts and legal precedents in disallowance decisions.</description>
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      <description>The Tribunal set aside the CIT (A) order disallowing salary payment to a partner and conveyance/travelling expenses. It directed re-decision on salary disallowance, emphasizing considering qualifications and services rendered. Regarding expenses, the Tribunal noted lack of verification and directed proper assessment, highlighting business tour expenses as legitimate. The appeals were partially allowed, stressing the need to assess all relevant facts and legal precedents in disallowance decisions.</description>
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