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    <title>2017 (5) TMI 218 - ITAT AHMEDABAD</title>
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    <description>The appeal was dismissed in its entirety, with the tribunal upholding all disallowances made by the lower authorities. The delay in filing the appeal was condoned due to justifiable reasons. The disallowances included leave salary under Section 43B(f), interest expenses for non-charging interest on loans to a partner, and contributions towards provident funds not paid within specified time limits. The tribunal affirmed the lower authorities&#039; decisions on these issues, citing lack of evidence and adherence to relevant legal precedents.</description>
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      <description>The appeal was dismissed in its entirety, with the tribunal upholding all disallowances made by the lower authorities. The delay in filing the appeal was condoned due to justifiable reasons. The disallowances included leave salary under Section 43B(f), interest expenses for non-charging interest on loans to a partner, and contributions towards provident funds not paid within specified time limits. The tribunal affirmed the lower authorities&#039; decisions on these issues, citing lack of evidence and adherence to relevant legal precedents.</description>
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