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    <title>2014 (1) TMI 863 - ITAT DELHI</title>
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    <description>The Tribunal partly allowed the appellant&#039;s appeal, granting relief in the disallowance of various business expenses as revenue in nature essential for maintaining hotel efficiency. Consequential relief in interest under sections 234A, 234B, and 234C was provided. However, the disallowance of the donation amount to the Delhi Fire Service Benevolent Fund was upheld due to the lack of documentary evidence supporting the claim under section 80G of the Act.</description>
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      <description>The Tribunal partly allowed the appellant&#039;s appeal, granting relief in the disallowance of various business expenses as revenue in nature essential for maintaining hotel efficiency. Consequential relief in interest under sections 234A, 234B, and 234C was provided. However, the disallowance of the donation amount to the Delhi Fire Service Benevolent Fund was upheld due to the lack of documentary evidence supporting the claim under section 80G of the Act.</description>
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