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    <title>2010 (10) TMI 1053 - ITAT CHENNAI</title>
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    <description>The appeal was dismissed initially due to lack of approval from the Committee on Disputes (COD). However, after obtaining the necessary approval, the order was recalled, and the appeal was restored by the Tribunal. The delay in filing the appeal was condoned due to the Public Sector Undertaking&#039;s focus on addressing a chikungunya outbreak. The Tribunal allowed the appeal regarding the disallowed customer care expenditure, citing legal precedents, and ordered the deletion of the disallowed amount. Consequently, the appeal was allowed, and the impugned addition was deleted.</description>
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      <title>2010 (10) TMI 1053 - ITAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=176464</link>
      <description>The appeal was dismissed initially due to lack of approval from the Committee on Disputes (COD). However, after obtaining the necessary approval, the order was recalled, and the appeal was restored by the Tribunal. The delay in filing the appeal was condoned due to the Public Sector Undertaking&#039;s focus on addressing a chikungunya outbreak. The Tribunal allowed the appeal regarding the disallowed customer care expenditure, citing legal precedents, and ordered the deletion of the disallowed amount. Consequently, the appeal was allowed, and the impugned addition was deleted.</description>
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