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    <title>1995 (9) TMI 47 - GUJARAT High Court</title>
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    <description>The court ruled in favor of the assessee on issues related to the interpretation of provisions regarding remuneration to managing directors and the treatment of Employees&#039; State Insurance and Provident Fund liability. However, the court decided in favor of the Revenue on the issue of including medical reimbursement in the maximum limit under section 40(c). The court held that section 43B would not apply to unpaid sales tax liability if payments were made within the specified time limit. Due to the resolution of the sales tax liability issue, other related questions were not addressed, and the reference was disposed of with no order as to costs.</description>
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    <pubDate>Fri, 08 Sep 1995 00:00:00 +0530</pubDate>
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      <title>1995 (9) TMI 47 - GUJARAT High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=18809</link>
      <description>The court ruled in favor of the assessee on issues related to the interpretation of provisions regarding remuneration to managing directors and the treatment of Employees&#039; State Insurance and Provident Fund liability. However, the court decided in favor of the Revenue on the issue of including medical reimbursement in the maximum limit under section 40(c). The court held that section 43B would not apply to unpaid sales tax liability if payments were made within the specified time limit. Due to the resolution of the sales tax liability issue, other related questions were not addressed, and the reference was disposed of with no order as to costs.</description>
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      <pubDate>Fri, 08 Sep 1995 00:00:00 +0530</pubDate>
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