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    <title>2014 (8) TMI 1161 - ITAT CHANDIGARH</title>
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    <description>The tribunal upheld various disallowances, citing the assessee&#039;s failure to provide required evidence and comply with legal provisions. It rejected adjournment requests to prevent judicial time wastage. Disallowed claims included weighted deduction on R&amp;amp;D expenditure, seed marketing expenses, interest on funds invested in other companies, and previous year expenses. The tribunal also restricted disallowances under Sections 40(a)(ia) and 14A, and upheld allocation of R&amp;amp;D expenses for Section 80IB deduction. Additionally, it supported the deletion of an addition under Section 145A and allowed the deduction of employees&#039; share of PF if paid before the return filing due date.</description>
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    <pubDate>Thu, 28 Aug 2014 00:00:00 +0530</pubDate>
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      <title>2014 (8) TMI 1161 - ITAT CHANDIGARH</title>
      <link>https://www.taxtmi.com/caselaws?id=277504</link>
      <description>The tribunal upheld various disallowances, citing the assessee&#039;s failure to provide required evidence and comply with legal provisions. It rejected adjournment requests to prevent judicial time wastage. Disallowed claims included weighted deduction on R&amp;amp;D expenditure, seed marketing expenses, interest on funds invested in other companies, and previous year expenses. The tribunal also restricted disallowances under Sections 40(a)(ia) and 14A, and upheld allocation of R&amp;amp;D expenses for Section 80IB deduction. Additionally, it supported the deletion of an addition under Section 145A and allowed the deduction of employees&#039; share of PF if paid before the return filing due date.</description>
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      <pubDate>Thu, 28 Aug 2014 00:00:00 +0530</pubDate>
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