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    <title>1998 (10) TMI 83 - ITAT BANGALORE</title>
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    <description>The Tribunal partially allowed the appeal, reversing the disallowance of club subscription fees and the enhancement of commission income. However, it upheld the disallowance of share issue expenses, traveling expenses, air travel expenses, and the non-allowability of surtax paid.</description>
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      <link>https://www.taxtmi.com/caselaws?id=57652</link>
      <description>The Tribunal partially allowed the appeal, reversing the disallowance of club subscription fees and the enhancement of commission income. However, it upheld the disallowance of share issue expenses, traveling expenses, air travel expenses, and the non-allowability of surtax paid.</description>
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