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        <h1>ITAT Decisions: Appeals partially allowed, remitting issues for further examination. Detailed analysis ensures fair outcome.</h1> <h3>ACIT (OSD) 2(1), Mumbai Versus M/s. Business India Publications Ltd.</h3> ACIT (OSD) 2(1), Mumbai Versus M/s. Business India Publications Ltd. - TMI Issues involved:1. Appeal by the Assessing Officer (AO) regarding various deductions and disallowances.2. Appeal by the assessee challenging additions made by the Commissioner (Appeals).3. Cross objections by the assessee regarding disallowance of employees' contributions to provident fund and ESIC.Issue 1 - Appeal by the AO:The AO contested the CIT(A)'s decision on several grounds, including allowing deduction for interest payable to HDFC Bank, bad debts, disallowance of interest expenses, and addition on account of sales tax refund. The AO argued that certain expenses were not allowable, such as interest payable to HDFC Bank and bad debts, as they were not adequately substantiated. The ITAT, after reviewing the arguments, found that HDFC Bank was not a Schedule Bank or Public Financial Institution, thus not covered by the relevant provision. The ITAT remitted the matter back to the AO for fresh adjudication on the bad debts issue.Issue 2 - Appeal by the Assessee:The assessee challenged additions made by the Commissioner (Appeals) related to interest due to Global Trust Bank, interest on debentures, payments to various entities, including professional fees and purchase of computers, and other payments. The Commissioner (Appeals) had confirmed these additions, but the ITAT found discrepancies in the treatment of these amounts as bad debts or prior period expenses. The ITAT remitted the matter back to the AO for further verification and substantiation by the assessee.Issue 3 - Cross objections by the Assessee:The cross objections raised by the assessee pertained to the disallowance of employees' contributions to provident fund and ESIC. The AO had disallowed these contributions as they were not paid on due dates. The Commissioner (Appeals) upheld the disallowance, but the ITAT decided to restore the matter back to the AO for verification of the claim made by the assessee.In conclusion, the ITAT partially allowed the appeals and cross objections filed by both the Revenue and the assessee, remitting certain issues back to the AO for further examination and verification. The judgments provided detailed analysis and interpretation of the legal provisions and factual circumstances surrounding the deductions and disallowances in question, ensuring a fair and just decision based on the merits of each issue raised.

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