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    <title>1979 (6) TMI 56 - ITAT ALLAHABAD-A</title>
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    <description>The Appellate Tribunal partially allowed the appeal by permitting the bad debt claim for one party amounting to Rs. 7,629, while upholding the disallowance of Rs. 1,000 of travelling expenses due to being deemed as personal expenses of the partners. The Tribunal found that the debts had not become bad for certain parties as the assessee was still pursuing recovery efforts, leading to the rejection of a portion of the bad debt claim.</description>
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      <link>https://www.taxtmi.com/caselaws?id=56694</link>
      <description>The Appellate Tribunal partially allowed the appeal by permitting the bad debt claim for one party amounting to Rs. 7,629, while upholding the disallowance of Rs. 1,000 of travelling expenses due to being deemed as personal expenses of the partners. The Tribunal found that the debts had not become bad for certain parties as the assessee was still pursuing recovery efforts, leading to the rejection of a portion of the bad debt claim.</description>
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