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    <title>2014 (2) TMI 1340 - ITAT AMRITSAR</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeals in ITA Nos. 217 &amp;amp; 218(Asr)/2013 and allowed the assessee&#039;s cross objection in C.O. No. 22(Asr)/2013. The Tribunal upheld the CIT(A)&#039;s decisions to delete additions on catering and hotel expenses due to lack of evidence, and reversed the capitalization of certain repair expenses, directing the AO to delete specific additions. The order was pronounced on February 24, 2014.</description>
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      <title>2014 (2) TMI 1340 - ITAT AMRITSAR</title>
      <link>https://www.taxtmi.com/caselaws?id=274543</link>
      <description>The Tribunal dismissed the Revenue&#039;s appeals in ITA Nos. 217 &amp;amp; 218(Asr)/2013 and allowed the assessee&#039;s cross objection in C.O. No. 22(Asr)/2013. The Tribunal upheld the CIT(A)&#039;s decisions to delete additions on catering and hotel expenses due to lack of evidence, and reversed the capitalization of certain repair expenses, directing the AO to delete specific additions. The order was pronounced on February 24, 2014.</description>
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      <pubDate>Mon, 24 Feb 2014 00:00:00 +0530</pubDate>
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