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    <title>1993 (2) TMI 22 - CALCUTTA High Court</title>
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    <description>The High Court ruled against the assessee on the allowance of expenses for maintaining guest houses, disallowing deductions for expenses incurred after a specified date. However, the court upheld the deletion of an addition related to a contribution to the Molasses Storage Fund. In the matter of a donation to Vishwa Mangal Trust, the court sided with the Revenue, disallowing the deduction under section 80G. The judgment favored the Revenue on two issues and the assessee on one, resulting in a mixed outcome.</description>
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    <pubDate>Thu, 11 Feb 1993 00:00:00 +0530</pubDate>
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      <title>1993 (2) TMI 22 - CALCUTTA High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=20420</link>
      <description>The High Court ruled against the assessee on the allowance of expenses for maintaining guest houses, disallowing deductions for expenses incurred after a specified date. However, the court upheld the deletion of an addition related to a contribution to the Molasses Storage Fund. In the matter of a donation to Vishwa Mangal Trust, the court sided with the Revenue, disallowing the deduction under section 80G. The judgment favored the Revenue on two issues and the assessee on one, resulting in a mixed outcome.</description>
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      <pubDate>Thu, 11 Feb 1993 00:00:00 +0530</pubDate>
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