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    <title>2012 (12) TMI 238 - ITAT BANGALORE</title>
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    <description>The Tribunal partially allowed the appeal, deeming the refurbishment expenditure as revenue, permitting the Keyman insurance policy expenditure, and remanding issues regarding section 40(a)(ia) disallowances for verification. The interest levy was directed to be adjusted consequentially.</description>
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      <description>The Tribunal partially allowed the appeal, deeming the refurbishment expenditure as revenue, permitting the Keyman insurance policy expenditure, and remanding issues regarding section 40(a)(ia) disallowances for verification. The interest levy was directed to be adjusted consequentially.</description>
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