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    <title>2017 (11) TMI 1673 - RAJASTHAN  HIGH COURT</title>
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    <description>The High Court dismissed the appeal, ruling in favor of the assessee on all issues. The Tribunal&#039;s decisions were upheld, and the disallowances by the CIT(A) were deleted. The disallowance for payments made for donation but debited under publicity expenses was reversed, interest payments to sister concerns at a lower rate were allowed, cash payments under Section 40A(3) were justified, and repair and maintenance expenses disallowance was annulled.</description>
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      <description>The High Court dismissed the appeal, ruling in favor of the assessee on all issues. The Tribunal&#039;s decisions were upheld, and the disallowances by the CIT(A) were deleted. The disallowance for payments made for donation but debited under publicity expenses was reversed, interest payments to sister concerns at a lower rate were allowed, cash payments under Section 40A(3) were justified, and repair and maintenance expenses disallowance was annulled.</description>
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