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    <title>2019 (8) TMI 1450 - ITAT KOLKATA</title>
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    <description>The tribunal ruled in favor of the assessee on the issues of corporate guarantee adjustment, proportionate interest disallowance under section 14A, club expenditure disallowance, and education cess. The administrative expenditure disallowance issue was remanded back to the Assessing Officer for recomputation.</description>
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      <description>The tribunal ruled in favor of the assessee on the issues of corporate guarantee adjustment, proportionate interest disallowance under section 14A, club expenditure disallowance, and education cess. The administrative expenditure disallowance issue was remanded back to the Assessing Officer for recomputation.</description>
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