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2023 (10) TMI 1037 - ITAT DELHIBusiness promotion expenses - claim disallowed as these expenses are not fully vouched and contained personal element thereon - HELD THAT:- AO observed truely that the assessee had debited a sum on account of Diwali expenses, miscellaneous expense much more as compared to immediately preceding year. Before us, no contrary evidence has been placed on record by the assessee to prove as to why the disallowance have been wrongly made. Accordingly, we deem it fit not to deviate from the stand taken by the ld CIT(A). Accordingly, we uphold the order of the ld CIT(A). Grounds raised by the assessee are dismissed.
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