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    <title>2005 (10) TMI 424 - ITAT MUMBAI</title>
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    <description>The appeal addressed disallowances and deductions under different sections of the Income-tax Act, 1961. The Tribunal allowed the appeal in part, directing the deletion of disallowances related to the employer&#039;s contribution to PF and FPD under section 43B, while confirming the disallowance of employees&#039; contributions made beyond the prescribed time limit. The curtailment of deduction under section 80HHC for service charges and interest received was remitted for further verification, and the disallowance of deduction under section 80-I for service charges and interest income was also subject to re-examination.</description>
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    <pubDate>Wed, 26 Oct 2005 00:00:00 +0530</pubDate>
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      <title>2005 (10) TMI 424 - ITAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=118691</link>
      <description>The appeal addressed disallowances and deductions under different sections of the Income-tax Act, 1961. The Tribunal allowed the appeal in part, directing the deletion of disallowances related to the employer&#039;s contribution to PF and FPD under section 43B, while confirming the disallowance of employees&#039; contributions made beyond the prescribed time limit. The curtailment of deduction under section 80HHC for service charges and interest received was remitted for further verification, and the disallowance of deduction under section 80-I for service charges and interest income was also subject to re-examination.</description>
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      <pubDate>Wed, 26 Oct 2005 00:00:00 +0530</pubDate>
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