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    <title>2013 (2) TMI 208 - ITAT COCHIN</title>
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    <description>The Tribunal partly allowed the appeals related to the disallowance under Section 40(a)(ia) and contributions to pension and gratuity funds, remitting the latter issue for further examination. However, it dismissed the appeals concerning the deduction under Section 80P and bad debts under Section 36(1)(viia), upholding the assessing officer&#039;s decisions. The stay applications filed by the taxpayers were dismissed as infructuous.</description>
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      <title>2013 (2) TMI 208 - ITAT COCHIN</title>
      <link>https://www.taxtmi.com/caselaws?id=220803</link>
      <description>The Tribunal partly allowed the appeals related to the disallowance under Section 40(a)(ia) and contributions to pension and gratuity funds, remitting the latter issue for further examination. However, it dismissed the appeals concerning the deduction under Section 80P and bad debts under Section 36(1)(viia), upholding the assessing officer&#039;s decisions. The stay applications filed by the taxpayers were dismissed as infructuous.</description>
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