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    <title>2014 (6) TMI 1015 - ITAT CUTTACK</title>
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    <description>The appeal was dismissed by the Tribunal. The disallowance of Rs. 6,29,11,949/- under Section 43B was upheld as the amount was not considered as actually paid to the State Government. Furthermore, the disallowance of 20% of foreign travel expenses was confirmed due to the Assessee&#039;s inability to provide sufficient evidence to support the claim.</description>
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      <description>The appeal was dismissed by the Tribunal. The disallowance of Rs. 6,29,11,949/- under Section 43B was upheld as the amount was not considered as actually paid to the State Government. Furthermore, the disallowance of 20% of foreign travel expenses was confirmed due to the Assessee&#039;s inability to provide sufficient evidence to support the claim.</description>
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