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    <title>2016 (7) TMI 23 - ITAT PUNE</title>
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    <description>The Tribunal allowed the appeals, holding that cash payments made to MSRTC and other Government organizations are exempt under Rule 6DD(b) of the Income Tax Rules, and thus, the disallowance under Section 40A(3) was not warranted. The disallowance of interest under Section 36(1)(iii) was dismissed as it was not pressed by the assessee. The appeals were partly allowed, with the order pronounced on 29-04-2016.</description>
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      <link>https://www.taxtmi.com/caselaws?id=329425</link>
      <description>The Tribunal allowed the appeals, holding that cash payments made to MSRTC and other Government organizations are exempt under Rule 6DD(b) of the Income Tax Rules, and thus, the disallowance under Section 40A(3) was not warranted. The disallowance of interest under Section 36(1)(iii) was dismissed as it was not pressed by the assessee. The appeals were partly allowed, with the order pronounced on 29-04-2016.</description>
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