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    <title>2012 (12) TMI 627 - ITAT CUTTACK</title>
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    <description>The Tribunal upheld the deletion of additions of Rs. 15,06,000 and Rs. 3,38,400, and confirmed the restriction of the disallowance to Rs. 37,000 regarding donations to the corpus fund. The appeal by the Revenue was dismissed, and the cross-objection by the assessee was allowed, emphasizing that development fees were part of the general fund and not subject to separate treatment.</description>
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      <description>The Tribunal upheld the deletion of additions of Rs. 15,06,000 and Rs. 3,38,400, and confirmed the restriction of the disallowance to Rs. 37,000 regarding donations to the corpus fund. The appeal by the Revenue was dismissed, and the cross-objection by the assessee was allowed, emphasizing that development fees were part of the general fund and not subject to separate treatment.</description>
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