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    <title>2005 (12) TMI 262 - ITAT NAGPUR</title>
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    <description>The Appellate Tribunal ITAT Nagpur ruled that the pooja expenses and temple construction expenses were not directly related to the business activities of the assessee. The Tribunal overturned the decision of the CIT (Appeals) and agreed with the Assessing Officer that these expenses were not allowable as business deductions. The Tribunal partially allowed the Revenue&#039;s appeal by dismissing one ground and upholding the other two grounds.</description>
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      <description>The Appellate Tribunal ITAT Nagpur ruled that the pooja expenses and temple construction expenses were not directly related to the business activities of the assessee. The Tribunal overturned the decision of the CIT (Appeals) and agreed with the Assessing Officer that these expenses were not allowable as business deductions. The Tribunal partially allowed the Revenue&#039;s appeal by dismissing one ground and upholding the other two grounds.</description>
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      <pubDate>Fri, 23 Dec 2005 00:00:00 +0530</pubDate>
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