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    <title>1982 (4) TMI 120 - ITAT CHANDIGARH</title>
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    <description>The appeal challenged the disallowance of deferred revenue expenditure, certain expenses, and entertainment expenses. The Tribunal found in favor of the appellant, allowing the deferred revenue expenditure of Rs. 82,062, disallowing only Rs. 15,000 of the certain expenses, and sustaining the disallowance of Rs. 6,844 for entertainment expenses. The Tribunal emphasized consistency in treatment and cited relevant case law to support its decisions.</description>
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    <pubDate>Wed, 07 Apr 1982 00:00:00 +0530</pubDate>
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      <title>1982 (4) TMI 120 - ITAT CHANDIGARH</title>
      <link>https://www.taxtmi.com/caselaws?id=61160</link>
      <description>The appeal challenged the disallowance of deferred revenue expenditure, certain expenses, and entertainment expenses. The Tribunal found in favor of the appellant, allowing the deferred revenue expenditure of Rs. 82,062, disallowing only Rs. 15,000 of the certain expenses, and sustaining the disallowance of Rs. 6,844 for entertainment expenses. The Tribunal emphasized consistency in treatment and cited relevant case law to support its decisions.</description>
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      <pubDate>Wed, 07 Apr 1982 00:00:00 +0530</pubDate>
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