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    <title>2016 (4) TMI 1138 - ITAT PUNE</title>
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    <description>The appellate tribunal partly allowed the assessee&#039;s appeal and dismissed the Revenue&#039;s appeal. The disallowance of the provision for leave encashment and the deduction under section 80IA(2) of the Income-tax Act were upheld, while the issue of sales promotion expenses was remitted back to the Assessing Officer for further verification. The disallowance of foreign travel expenses was dismissed as the assessee did not press the issue during the hearing. The order was pronounced on April 29, 2016.</description>
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      <title>2016 (4) TMI 1138 - ITAT PUNE</title>
      <link>https://www.taxtmi.com/caselaws?id=183367</link>
      <description>The appellate tribunal partly allowed the assessee&#039;s appeal and dismissed the Revenue&#039;s appeal. The disallowance of the provision for leave encashment and the deduction under section 80IA(2) of the Income-tax Act were upheld, while the issue of sales promotion expenses was remitted back to the Assessing Officer for further verification. The disallowance of foreign travel expenses was dismissed as the assessee did not press the issue during the hearing. The order was pronounced on April 29, 2016.</description>
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      <pubDate>Fri, 29 Apr 2016 00:00:00 +0530</pubDate>
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