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    <title>2019 (7) TMI 360 - ITAT PUNE</title>
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    <description>The tribunal partly allowed the appellant&#039;s appeal on the disallowance of payments for ESIC and EPF under section 37(1) of the Income Tax Act, 1961, finding them allowable for business purposes. However, the tribunal dismissed the appeal on the disallowance of expenses under section 14A of the Act, upholding the sustained disallowance under Rule 8D(iii). The general nature of the fourth ground of appeal did not require adjudication.</description>
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      <description>The tribunal partly allowed the appellant&#039;s appeal on the disallowance of payments for ESIC and EPF under section 37(1) of the Income Tax Act, 1961, finding them allowable for business purposes. However, the tribunal dismissed the appeal on the disallowance of expenses under section 14A of the Act, upholding the sustained disallowance under Rule 8D(iii). The general nature of the fourth ground of appeal did not require adjudication.</description>
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