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    <title>1985 (1) TMI 135 - ITAT JAIPUR</title>
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    <description>The Tribunal partly allowed the appeals, ruling that the reimbursement of expenses should be taxed under Section 41(1), service fees under Section 176(3A), and allowing the set-off of unabsorbed depreciation. The Tribunal remitted the levy of interest under Section 217(1A) for verification and deleted the interest under Section 216. Relief under Section 80MM was limited to the income from service fees.</description>
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      <link>https://www.taxtmi.com/caselaws?id=67450</link>
      <description>The Tribunal partly allowed the appeals, ruling that the reimbursement of expenses should be taxed under Section 41(1), service fees under Section 176(3A), and allowing the set-off of unabsorbed depreciation. The Tribunal remitted the levy of interest under Section 217(1A) for verification and deleted the interest under Section 216. Relief under Section 80MM was limited to the income from service fees.</description>
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