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    <title>1997 (7) TMI 199 - ITAT INDORE</title>
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    <description>The Tribunal allowed the assessee&#039;s appeals regarding the disallowance of guest house expenses and the addition of Rs. 84,06,000 for revision in pay structures. The Revenue&#039;s appeals were partly allowed concerning the levy of additional tax and the claim under Section 43B, while the ground regarding the deletion of depreciation was dismissed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=67164</link>
      <description>The Tribunal allowed the assessee&#039;s appeals regarding the disallowance of guest house expenses and the addition of Rs. 84,06,000 for revision in pay structures. The Revenue&#039;s appeals were partly allowed concerning the levy of additional tax and the claim under Section 43B, while the ground regarding the deletion of depreciation was dismissed.</description>
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