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    <title>2003 (8) TMI 209 - ITAT PUNE</title>
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    <description>The Tribunal partly allowed the appeals for both assessment years, directing the deletion of disallowances for bad debts while upholding the restrictions on Section 80M deductions and the levy of interest under Section 234B. The issue regarding the provision for laying and jointing expenses was remanded for fresh consideration.</description>
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      <description>The Tribunal partly allowed the appeals for both assessment years, directing the deletion of disallowances for bad debts while upholding the restrictions on Section 80M deductions and the levy of interest under Section 234B. The issue regarding the provision for laying and jointing expenses was remanded for fresh consideration.</description>
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