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    <title>2018 (3) TMI 1197 - ITAT CUTTACK</title>
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    <description>The tribunal remitted various issues back to the Assessing Officer for further verification, including the valuation of closing stock, overburden removal adjustment, interest paid to foreign institutions through CIL, charges for leasehold land, prospecting expenses, and write-off/write-back of items. The tribunal upheld decisions on disallowances related to depreciation, CSR expenses, VRS provisions, community development expenses, compensation for land, and other expenses. Additionally, the tribunal directed the AO to reconsider disallowances on obsolescence provisions, interest income variances, site maintenance, change in repair job accounting, and training expenses.</description>
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