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    <title>1983 (6) TMI 46 - ITAT ALLAHABAD-B</title>
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    <description>The Appellate Tribunal upheld the disallowance of travelling, advertisement, car, and charity expenses claimed by the assessee. However, it directed the Income Tax Officer to allow depreciation on the generator after deducting the subsidy amount and partially allowed the appeal regarding due relief under section 80.</description>
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      <description>The Appellate Tribunal upheld the disallowance of travelling, advertisement, car, and charity expenses claimed by the assessee. However, it directed the Income Tax Officer to allow depreciation on the generator after deducting the subsidy amount and partially allowed the appeal regarding due relief under section 80.</description>
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