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    <title>2006 (2) TMI 241 - ITAT JODHPUR</title>
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    <description>The Tribunal allowed the appeal partly, directing the deletion of disallowance under section 43B related to interest on bottling fee but upholding the addition under the same section for additional sales tax demand. The Tribunal also upheld the deletion of addition on account of lease rental and Dharmada receipts. The claim of bonus was allowed, and interest under section 234B was not charged. The Tribunal provided detailed reasoning based on legal precedents and statutory provisions in its decision.</description>
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      <link>https://www.taxtmi.com/caselaws?id=68394</link>
      <description>The Tribunal allowed the appeal partly, directing the deletion of disallowance under section 43B related to interest on bottling fee but upholding the addition under the same section for additional sales tax demand. The Tribunal also upheld the deletion of addition on account of lease rental and Dharmada receipts. The claim of bonus was allowed, and interest under section 234B was not charged. The Tribunal provided detailed reasoning based on legal precedents and statutory provisions in its decision.</description>
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