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    <title>2013 (11) TMI 1239 - ITAT CHANDIGARH</title>
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    <description>The Tribunal upheld the disallowance of interest expenditure, disallowance of DEPB claims rejected and written off, and disallowance of commission expenses. However, it allowed the expenditure on tax paid on the salary of an expatriate employee and directed the deletion of disallowance under section 14A. The Tribunal provided detailed reasoning and directions for each issue, ensuring a thorough assessment process.</description>
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      <description>The Tribunal upheld the disallowance of interest expenditure, disallowance of DEPB claims rejected and written off, and disallowance of commission expenses. However, it allowed the expenditure on tax paid on the salary of an expatriate employee and directed the deletion of disallowance under section 14A. The Tribunal provided detailed reasoning and directions for each issue, ensuring a thorough assessment process.</description>
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