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    <title>2011 (7) TMI 1153 - ITAT PUNE</title>
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    <description>The tribunal addressed various disallowances and deductions claimed by the assessee. The disallowance of leave encashment was dismissed. The disallowance under Section 14A was set aside for re-examination. The disallowance of corporate membership fee was reversed. Disallowances on miscellaneous expenses, gifts, and presentations were partially allowed. Disallowance on running and maintenance of aircraft was directed to be recomputed. The disallowance on sales promotion and welfare expenditure was partly allowed. Various issues were set aside for re-examination, while deductions under Sections 80-IB and 80-HHC were dismissed or allowed. The tribunal&#039;s decisions were based on precedents and judicial pronouncements.</description>
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    <pubDate>Fri, 15 Jul 2011 00:00:00 +0530</pubDate>
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      <title>2011 (7) TMI 1153 - ITAT PUNE</title>
      <link>https://www.taxtmi.com/caselaws?id=176669</link>
      <description>The tribunal addressed various disallowances and deductions claimed by the assessee. The disallowance of leave encashment was dismissed. The disallowance under Section 14A was set aside for re-examination. The disallowance of corporate membership fee was reversed. Disallowances on miscellaneous expenses, gifts, and presentations were partially allowed. Disallowance on running and maintenance of aircraft was directed to be recomputed. The disallowance on sales promotion and welfare expenditure was partly allowed. Various issues were set aside for re-examination, while deductions under Sections 80-IB and 80-HHC were dismissed or allowed. The tribunal&#039;s decisions were based on precedents and judicial pronouncements.</description>
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      <pubDate>Fri, 15 Jul 2011 00:00:00 +0530</pubDate>
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