2005 (2) TMI 863

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..... ENT 1. Heard the learned counsel for the Applicant and the Respondent. The questions referred to read as under:- 1. Whether on the facts and in the circumstances of the case, the ITAT was right in law in holding that the disallowable expenditure under Rule 6D should be computed by taking into account all the tours made by a particular employee during the entire previous year and not on th .....

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