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    <title>1980 (12) TMI 99 - ITAT MADRAS</title>
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    <description>The Tribunal partially allowed the appeals, reducing disallowances for motor car expenses and legal expenses. It upheld disallowances for payment to Trade Unions due to lack of evidence and allowed canteen loss as admissible expenditure. The treatment of sales proceeds of rubber trees was remanded for further examination. The inclusion of replanting subsidy as income was upheld. The Tribunal directed a proper examination of interest paid and allowed legal expenses related to an Agricultural IT Tribunal Appeal. Refunds were directed, and certain disputed items and expenses were to be further examined.</description>
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    <pubDate>Tue, 09 Dec 1980 00:00:00 +0530</pubDate>
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      <title>1980 (12) TMI 99 - ITAT MADRAS</title>
      <link>https://www.taxtmi.com/caselaws?id=68872</link>
      <description>The Tribunal partially allowed the appeals, reducing disallowances for motor car expenses and legal expenses. It upheld disallowances for payment to Trade Unions due to lack of evidence and allowed canteen loss as admissible expenditure. The treatment of sales proceeds of rubber trees was remanded for further examination. The inclusion of replanting subsidy as income was upheld. The Tribunal directed a proper examination of interest paid and allowed legal expenses related to an Agricultural IT Tribunal Appeal. Refunds were directed, and certain disputed items and expenses were to be further examined.</description>
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      <pubDate>Tue, 09 Dec 1980 00:00:00 +0530</pubDate>
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