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    <title>2019 (8) TMI 1046 - ITAT PUNE</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal on various grounds, including the allowance of deduction under section 10AA for three undertakings, deletion of disallowance under section 10AA(9) r.w.s. 80IA(10), deletion of disallowance under section 14A, addition on account of ESOP cost, disallowance under section 40(a)(i) for foreign remittances, and disallowance of FBT paid in Australia. The Tribunal ruled in favor of the assessee based on legal precedents and earlier decisions, allowing the appeal only on the ESOP cost issue for statistical purposes.</description>
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      <title>2019 (8) TMI 1046 - ITAT PUNE</title>
      <link>https://www.taxtmi.com/caselaws?id=384857</link>
      <description>The Tribunal dismissed the Revenue&#039;s appeal on various grounds, including the allowance of deduction under section 10AA for three undertakings, deletion of disallowance under section 10AA(9) r.w.s. 80IA(10), deletion of disallowance under section 14A, addition on account of ESOP cost, disallowance under section 40(a)(i) for foreign remittances, and disallowance of FBT paid in Australia. The Tribunal ruled in favor of the assessee based on legal precedents and earlier decisions, allowing the appeal only on the ESOP cost issue for statistical purposes.</description>
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      <pubDate>Mon, 15 Apr 2019 00:00:00 +0530</pubDate>
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