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    <title>1978 (12) TMI 107 - ITAT MADRAS-D</title>
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    <description>The appeal was partly allowed, with certain disallowances upheld and others remitted back to the ITO for further examination. The disallowance of a business expenditure related to quality cut by FCI was remitted for re-examination based on evidence provided. The bad debt claim in the name of A. Arumugam was upheld, while the claim in the name of Karuppiah Pillai was allowed. The disallowance of interest was rejected, and the issue of new account expenses and donation was not addressed. The deduction claim for quality cut by FCI was also remitted for re-examination.</description>
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    <pubDate>Fri, 08 Dec 1978 00:00:00 +0530</pubDate>
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      <title>1978 (12) TMI 107 - ITAT MADRAS-D</title>
      <link>https://www.taxtmi.com/caselaws?id=70536</link>
      <description>The appeal was partly allowed, with certain disallowances upheld and others remitted back to the ITO for further examination. The disallowance of a business expenditure related to quality cut by FCI was remitted for re-examination based on evidence provided. The bad debt claim in the name of A. Arumugam was upheld, while the claim in the name of Karuppiah Pillai was allowed. The disallowance of interest was rejected, and the issue of new account expenses and donation was not addressed. The deduction claim for quality cut by FCI was also remitted for re-examination.</description>
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      <pubDate>Fri, 08 Dec 1978 00:00:00 +0530</pubDate>
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