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    <title>1998 (8) TMI 148 - ITAT RAJKOT</title>
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    <description>The Tribunal allowed all appeals of the assessee, granting deductions under Section 32AB, allowing club fees as business expenditure, directing the AO to credit the tax payment under Section 140A, and setting aside the CIT&#039;s revisionary orders under Section 263.</description>
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      <title>1998 (8) TMI 148 - ITAT RAJKOT</title>
      <link>https://www.taxtmi.com/caselaws?id=71243</link>
      <description>The Tribunal allowed all appeals of the assessee, granting deductions under Section 32AB, allowing club fees as business expenditure, directing the AO to credit the tax payment under Section 140A, and setting aside the CIT&#039;s revisionary orders under Section 263.</description>
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