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    <title>1998 (9) TMI 120 - ITAT DELHI-B</title>
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    <description>The Tribunal partly allowed the appeal, sustaining an addition of Rs. 7,50,000 for higher consumption of rice husk, granting relief of Rs. 42,04,635, and directing deletion of the disallowed interest under section 43B. The disallowances of club expenses and commission were rejected as they were not pressed before the CIT(A). The Tribunal instructed the CIT(A) to decide on the issue of investment allowance.</description>
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      <link>https://www.taxtmi.com/caselaws?id=63775</link>
      <description>The Tribunal partly allowed the appeal, sustaining an addition of Rs. 7,50,000 for higher consumption of rice husk, granting relief of Rs. 42,04,635, and directing deletion of the disallowed interest under section 43B. The disallowances of club expenses and commission were rejected as they were not pressed before the CIT(A). The Tribunal instructed the CIT(A) to decide on the issue of investment allowance.</description>
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