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    <title>2004 (3) TMI 314 - ITAT AHMEDABAD-C</title>
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    <description>The Tribunal partly allowed the appeal, directing a reevaluation of the disallowed remuneration paid to a partner in the capacity of Karta of HUF under section 40(b) of the IT Act. The disallowance of vehicle expenses and depreciation was upheld due to the possibility of personal use, while the disallowance of telephone expenses for personal use was also confirmed. The Tribunal emphasized the need for a thorough examination of evidence regarding the remuneration issue and maintained the lower authorities&#039; decisions on vehicle and telephone expenses disallowance.</description>
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      <title>2004 (3) TMI 314 - ITAT AHMEDABAD-C</title>
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      <description>The Tribunal partly allowed the appeal, directing a reevaluation of the disallowed remuneration paid to a partner in the capacity of Karta of HUF under section 40(b) of the IT Act. The disallowance of vehicle expenses and depreciation was upheld due to the possibility of personal use, while the disallowance of telephone expenses for personal use was also confirmed. The Tribunal emphasized the need for a thorough examination of evidence regarding the remuneration issue and maintained the lower authorities&#039; decisions on vehicle and telephone expenses disallowance.</description>
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