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    <title>2019 (12) TMI 203 - ITAT RAIPUR</title>
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    <description>The tribunal partly allowed the appeals, remitting some issues back to the Assessing Officer for verification. It upheld disallowances of certain expenses as capital or revenue expenditure based on precedents and earlier decisions. The tribunal modified disallowances on certain expenses and restricted the withdrawal of interest under section 244A. Overall, the tribunal provided detailed analysis, relied on precedents, and upheld decisions it deemed fair and reasonable.</description>
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      <description>The tribunal partly allowed the appeals, remitting some issues back to the Assessing Officer for verification. It upheld disallowances of certain expenses as capital or revenue expenditure based on precedents and earlier decisions. The tribunal modified disallowances on certain expenses and restricted the withdrawal of interest under section 244A. Overall, the tribunal provided detailed analysis, relied on precedents, and upheld decisions it deemed fair and reasonable.</description>
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