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    <title>2018 (4) TMI 565 - ITAT KOLKATA</title>
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    <description>The ITAT Kolkata partially allowed the appeal, upholding the disallowance of foreign travel expenditure due to lack of evidence for business exigency. However, the deduction for interest on late TDS deposit was allowed, following Supreme Court decisions supporting such deductions. The appellant&#039;s appeal was partially successful, with the judgment pronounced on 06-04-2018.</description>
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      <description>The ITAT Kolkata partially allowed the appeal, upholding the disallowance of foreign travel expenditure due to lack of evidence for business exigency. However, the deduction for interest on late TDS deposit was allowed, following Supreme Court decisions supporting such deductions. The appellant&#039;s appeal was partially successful, with the judgment pronounced on 06-04-2018.</description>
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