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    <title>2018 (3) TMI 307 - ITAT KOLKATA</title>
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    <description>The Tribunal upheld the CIT(A)&#039;s decisions on all issues, dismissing the Revenue&#039;s appeal. The deductions for employee&#039;s contribution to PF and ESI were allowed, puja and temple expenses were considered business expenditures, commission paid to non-residents was not taxable in India, and nursery expenses were classified as revenue expenditure. The Tribunal found in favor of the assessee on all grounds.</description>
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      <description>The Tribunal upheld the CIT(A)&#039;s decisions on all issues, dismissing the Revenue&#039;s appeal. The deductions for employee&#039;s contribution to PF and ESI were allowed, puja and temple expenses were considered business expenditures, commission paid to non-residents was not taxable in India, and nursery expenses were classified as revenue expenditure. The Tribunal found in favor of the assessee on all grounds.</description>
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