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    <title>2017 (7) TMI 1199 - RAJASTHAN HIGH COURT</title>
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    <description>The court upheld the ITAT&#039;s decisions in favor of the assessee, deleting additions made by the Assessing Officer for various disallowances. The Tribunal directed the deletion of amounts disallowed for cash refunds of tuition fees, disallowance under Section 40(a)(ia), and interest-free loans to relatives. The court found the Tribunal&#039;s reasoning and the evidence presented by the assessee to be just and proper, ultimately dismissing the appeal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=274270</link>
      <description>The court upheld the ITAT&#039;s decisions in favor of the assessee, deleting additions made by the Assessing Officer for various disallowances. The Tribunal directed the deletion of amounts disallowed for cash refunds of tuition fees, disallowance under Section 40(a)(ia), and interest-free loans to relatives. The court found the Tribunal&#039;s reasoning and the evidence presented by the assessee to be just and proper, ultimately dismissing the appeal.</description>
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      <pubDate>Mon, 17 Jul 2017 00:00:00 +0530</pubDate>
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