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    <title>2018 (1) TMI 1376 - ITAT RAIPUR</title>
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    <description>The Tribunal dismissed the revenue&#039;s appeals for all assessment years, upholding the CIT(A)&#039;s orders on various grounds including the overstatement of power prices, disallowance of common expenditure, disallowance under Section 14A, set-off of losses, disallowance of CSR expenses, cash payment limits, fines and penalties, delayed PF/ESI payments, and interest expenses on advances to sister concerns. The decisions were based on judicial precedents and interpretations of relevant sections, resulting in the rejection of the revenue&#039;s contentions.</description>
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