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    <title>2016 (9) TMI 1208 - ITAT KOLKATA</title>
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    <description>The Tribunal upheld the CIT(A)&#039;s decisions, confirming disallowances under Section 14A for interest expenses, club membership fees, and audit fees, while allowing deductions for legal expenses and advance written off. The revenue&#039;s appeal was dismissed, and the assessee&#039;s cross-objection was partly allowed for statistical purposes. The Tribunal&#039;s order was pronounced on 24.08.2016.</description>
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      <link>https://www.taxtmi.com/caselaws?id=332947</link>
      <description>The Tribunal upheld the CIT(A)&#039;s decisions, confirming disallowances under Section 14A for interest expenses, club membership fees, and audit fees, while allowing deductions for legal expenses and advance written off. The revenue&#039;s appeal was dismissed, and the assessee&#039;s cross-objection was partly allowed for statistical purposes. The Tribunal&#039;s order was pronounced on 24.08.2016.</description>
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