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    <title>1984 (7) TMI 180 - ITAT MADRAS-A</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal, upholding deductions of additional payments to workers, extra shift allowance on plant and machinery additions, and depreciation for a fifteen-month period. The decisions were based on statutory provisions and legal precedents, affirming that such payments and allowances were eligible for deduction under the Income Tax Act. The Tribunal emphasized the importance of adhering to relevant rules and circulars in determining allowable deductions for taxpayers.</description>
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      <description>The Tribunal dismissed the Revenue&#039;s appeal, upholding deductions of additional payments to workers, extra shift allowance on plant and machinery additions, and depreciation for a fifteen-month period. The decisions were based on statutory provisions and legal precedents, affirming that such payments and allowances were eligible for deduction under the Income Tax Act. The Tribunal emphasized the importance of adhering to relevant rules and circulars in determining allowable deductions for taxpayers.</description>
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