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    <title>1999 (5) TMI 608 - ITAT MUMBAI</title>
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    <description>The appeal was partly allowed. The revised return filed on 30-9-1986 was treated as an Amnesty return. The sum of Rs. 4,00,625 was not classified as income from other sources. Disallowance under Section 37(3A) was to be recalculated excluding car maintenance expenses. Remuneration paid to directors should only be disallowed if it exceeds Rs. 72,000. The deduction under Section 80HH was to be recomputed to include certain additional eligible items.</description>
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      <link>https://www.taxtmi.com/caselaws?id=183743</link>
      <description>The appeal was partly allowed. The revised return filed on 30-9-1986 was treated as an Amnesty return. The sum of Rs. 4,00,625 was not classified as income from other sources. Disallowance under Section 37(3A) was to be recalculated excluding car maintenance expenses. Remuneration paid to directors should only be disallowed if it exceeds Rs. 72,000. The deduction under Section 80HH was to be recomputed to include certain additional eligible items.</description>
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