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    <title>2013 (12) TMI 540 - ALLAHABAD HIGH COURT</title>
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    <description>The Court affirmed the allowability of deductions under Section 37(1) of the Income Tax Act, 1961 for contributions to M.S. Udyog Bandhu and payment to H.B.T.I., Kanpur. The Tribunal&#039;s decision, upheld by the Court, concluded that these expenses were incidental to the appellant&#039;s business activities and therefore deductible. The appeal was dismissed as no substantial legal question arose, based on the factual findings supporting the deductions.</description>
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      <description>The Court affirmed the allowability of deductions under Section 37(1) of the Income Tax Act, 1961 for contributions to M.S. Udyog Bandhu and payment to H.B.T.I., Kanpur. The Tribunal&#039;s decision, upheld by the Court, concluded that these expenses were incidental to the appellant&#039;s business activities and therefore deductible. The appeal was dismissed as no substantial legal question arose, based on the factual findings supporting the deductions.</description>
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      <pubDate>Fri, 30 Mar 2012 00:00:00 +0530</pubDate>
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