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    <title>2018 (11) TMI 266 - ITAT PUNE</title>
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    <description>The Assessee&#039;s appeal was partly allowed for statistical purposes, with various grounds being allowed in favor of the Assessee, including disallowance under Section 14A, foreign travel expenses, classification of fixed assets for depreciation, demat charges, water pipeline expenditure, selling and distribution expenses, rent for a bungalow, and wealth tax deduction under Section 115JB. The Revenue&#039;s appeal was dismissed as the Tribunal upheld decisions in favor of the Assessee based on consistency with previous rulings and specific factual verification.</description>
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      <link>https://www.taxtmi.com/caselaws?id=369923</link>
      <description>The Assessee&#039;s appeal was partly allowed for statistical purposes, with various grounds being allowed in favor of the Assessee, including disallowance under Section 14A, foreign travel expenses, classification of fixed assets for depreciation, demat charges, water pipeline expenditure, selling and distribution expenses, rent for a bungalow, and wealth tax deduction under Section 115JB. The Revenue&#039;s appeal was dismissed as the Tribunal upheld decisions in favor of the Assessee based on consistency with previous rulings and specific factual verification.</description>
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