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    <title>1990 (12) TMI 153 - ITAT JAIPUR</title>
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    <description>The Tribunal dismissed all Department&#039;s appeals, upholding the deletion of interest receivable due to the award not being a court rule, disallowance of interest payments based on the overall method, deletion of road repair expenditure, allowance of investment allowance on dumpers, and entitlement to investment allowance at the Ratlam factory. The Tribunal found in favor of the assessee in each instance, rejecting the Department&#039;s objections and affirming the decisions made by the CIT(A) regarding the tax assessments.</description>
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      <description>The Tribunal dismissed all Department&#039;s appeals, upholding the deletion of interest receivable due to the award not being a court rule, disallowance of interest payments based on the overall method, deletion of road repair expenditure, allowance of investment allowance on dumpers, and entitlement to investment allowance at the Ratlam factory. The Tribunal found in favor of the assessee in each instance, rejecting the Department&#039;s objections and affirming the decisions made by the CIT(A) regarding the tax assessments.</description>
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