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    <title>2004 (3) TMI 355 - ITAT JODHPUR</title>
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    <description>The Tribunal partly allowed the appeal, deleting disallowances of Rs. 47,712, Rs. 60,500, and Rs. 2,83,224, finding them based on conjecture and lacking evidence. The interest of Rs. 12,10,286 was set off against public issue expenses. The fee of Rs. 4,05,878 was remanded to the AO for a fresh decision.</description>
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      <link>https://www.taxtmi.com/caselaws?id=68491</link>
      <description>The Tribunal partly allowed the appeal, deleting disallowances of Rs. 47,712, Rs. 60,500, and Rs. 2,83,224, finding them based on conjecture and lacking evidence. The interest of Rs. 12,10,286 was set off against public issue expenses. The fee of Rs. 4,05,878 was remanded to the AO for a fresh decision.</description>
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