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    <title>2016 (6) TMI 1323 - ITAT KOLKATA</title>
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    <description>The Tribunal ruled in favor of the assessee on various disallowances including advertisement expenses, professional fees, commission charges, provision for overriding commission, and notional interest. Disallowances on aircraft expenditure and leave encashment were overturned, while disallowance under section 14A was restricted. The Tribunal directed verification for disallowances related to reservation charges, commission to Airport Authority, and advance write-off. The disallowance of general expenses and provision for bonus was deleted, and the addition for unclaimed salaries was removed. Depreciation disallowance was upheld except for one item.</description>
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    <pubDate>Wed, 01 Jun 2016 00:00:00 +0530</pubDate>
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      <title>2016 (6) TMI 1323 - ITAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=275441</link>
      <description>The Tribunal ruled in favor of the assessee on various disallowances including advertisement expenses, professional fees, commission charges, provision for overriding commission, and notional interest. Disallowances on aircraft expenditure and leave encashment were overturned, while disallowance under section 14A was restricted. The Tribunal directed verification for disallowances related to reservation charges, commission to Airport Authority, and advance write-off. The disallowance of general expenses and provision for bonus was deleted, and the addition for unclaimed salaries was removed. Depreciation disallowance was upheld except for one item.</description>
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      <pubDate>Wed, 01 Jun 2016 00:00:00 +0530</pubDate>
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