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    <description>The High Court of Patna dismissed the appeal challenging the ITAT&#039;s decision on disallowing 10% expenditure on doctors and deleting the addition for delayed payment of employer&#039;s contribution under Section 43B of the Income Tax Act. The Court upheld the reasoning provided by the CIT (Appeals) and the ITAT, finding no substantial question of law in the case.</description>
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      <description>The High Court of Patna dismissed the appeal challenging the ITAT&#039;s decision on disallowing 10% expenditure on doctors and deleting the addition for delayed payment of employer&#039;s contribution under Section 43B of the Income Tax Act. The Court upheld the reasoning provided by the CIT (Appeals) and the ITAT, finding no substantial question of law in the case.</description>
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