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    <title>2002 (4) TMI 219 - ITAT CHANDIGARH-A</title>
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    <description>The appeal was partly allowed by the Tribunal, with specific directions given on various issues including disallowance of staff welfare expenses, entertainment expenses, expenses for transfer of technology, board meeting expenses, foreign travel expenses, disallowance under Section 40A(12), subscription to superannuation funds, expenses on souvenirs, computation of deduction under Section 32AB, and accrual of income related to warranty/guarantee/aftersales service. The Tribunal provided detailed reasoning for each decision, ensuring compliance with legal provisions and precedents.</description>
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      <description>The appeal was partly allowed by the Tribunal, with specific directions given on various issues including disallowance of staff welfare expenses, entertainment expenses, expenses for transfer of technology, board meeting expenses, foreign travel expenses, disallowance under Section 40A(12), subscription to superannuation funds, expenses on souvenirs, computation of deduction under Section 32AB, and accrual of income related to warranty/guarantee/aftersales service. The Tribunal provided detailed reasoning for each decision, ensuring compliance with legal provisions and precedents.</description>
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