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    <title>2013 (1) TMI 758 - ITAT AHMEDABAD</title>
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    <description>The Tribunal dismissed both the assessee&#039;s and the Revenue&#039;s appeals, upholding the CIT(A)&#039;s orders on all issues raised in the case. The addition of discount receivable from IOC was confirmed, with directions to prevent double taxation. The tax treatment of license fee for canteen and staff quarters rent was deemed taxable under &quot;Income from House Property.&quot; The deletion of disallowance of employee contributions and PF account shortfall was upheld. Additionally, the disallowance of expenses for reconditioning of body and engine was rejected, following a previous Tribunal decision in the assessee&#039;s favor.</description>
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    <pubDate>Thu, 24 Jan 2013 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=173574</link>
      <description>The Tribunal dismissed both the assessee&#039;s and the Revenue&#039;s appeals, upholding the CIT(A)&#039;s orders on all issues raised in the case. The addition of discount receivable from IOC was confirmed, with directions to prevent double taxation. The tax treatment of license fee for canteen and staff quarters rent was deemed taxable under &quot;Income from House Property.&quot; The deletion of disallowance of employee contributions and PF account shortfall was upheld. Additionally, the disallowance of expenses for reconditioning of body and engine was rejected, following a previous Tribunal decision in the assessee&#039;s favor.</description>
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      <pubDate>Thu, 24 Jan 2013 00:00:00 +0530</pubDate>
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