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    <title>1989 (5) TMI 149 - ITAT MADRAS-B</title>
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    <description>The appeal of the assessee was partially allowed, granting further relief of Rs. 5,77,505 in addition to the Rs. 1 lakh already excluded by the CIT(A). The Department&#039;s cross-objection was dismissed, upholding the deletion of Rs. 1 lakh by the CIT(A). The final addition under Section 69C was limited to Rs. 12,726, considered as capital expenditure related to theatre construction.</description>
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      <link>https://www.taxtmi.com/caselaws?id=69876</link>
      <description>The appeal of the assessee was partially allowed, granting further relief of Rs. 5,77,505 in addition to the Rs. 1 lakh already excluded by the CIT(A). The Department&#039;s cross-objection was dismissed, upholding the deletion of Rs. 1 lakh by the CIT(A). The final addition under Section 69C was limited to Rs. 12,726, considered as capital expenditure related to theatre construction.</description>
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