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    <title>2006 (12) TMI 194 - ITAT PUNE-A</title>
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    <description>The appeal filed by the assessee was partly allowed, with specific grounds being remitted back for fresh examination and others being upheld or rejected based on the merits and precedents cited. The disallowance of bad debts claim, fines and penalties, additional bonus payable to employees, ESIC contributions, public issue expenses, motor car expenses, depreciation, residential telephone expenses, and wealth tax payment were addressed with varying outcomes as per the decisions of the CIT(A) and Tribunal.</description>
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      <description>The appeal filed by the assessee was partly allowed, with specific grounds being remitted back for fresh examination and others being upheld or rejected based on the merits and precedents cited. The disallowance of bad debts claim, fines and penalties, additional bonus payable to employees, ESIC contributions, public issue expenses, motor car expenses, depreciation, residential telephone expenses, and wealth tax payment were addressed with varying outcomes as per the decisions of the CIT(A) and Tribunal.</description>
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