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    <title>2013 (3) TMI 269 - MADRAS HIGH COURT</title>
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    <description>The High Court upheld the Tribunal&#039;s decision in favor of the assessee on three key issues: entitlement to deduction for donations made to an approved institution, allowability of excess provision for consultancy charges and professional fees, and classification of expenditure on setting up a new office as revenue expenditure. The court emphasized the factual basis supporting the assessee&#039;s claims and dismissed the Revenue&#039;s appeal, with no costs awarded.</description>
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      <title>2013 (3) TMI 269 - MADRAS HIGH COURT</title>
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      <description>The High Court upheld the Tribunal&#039;s decision in favor of the assessee on three key issues: entitlement to deduction for donations made to an approved institution, allowability of excess provision for consultancy charges and professional fees, and classification of expenditure on setting up a new office as revenue expenditure. The court emphasized the factual basis supporting the assessee&#039;s claims and dismissed the Revenue&#039;s appeal, with no costs awarded.</description>
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      <pubDate>Fri, 01 Mar 2013 00:00:00 +0530</pubDate>
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