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    <title>2016 (10) TMI 1298 - ITAT PUNE</title>
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    <description>The Tribunal allowed the appeals of Kirloskar Oil Engines Ltd. and Mather &amp;amp; Platt Pumps Ltd. by deleting the additions made under section 69C. However, the appeals of Kirloskar Brothers Ltd. were dismissed, upholding the disallowance of payments as kickbacks under Explanation to section 37(1). The claim for deduction under section 80IA was allowed for Kirloskar Brothers Ltd.</description>
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      <description>The Tribunal allowed the appeals of Kirloskar Oil Engines Ltd. and Mather &amp;amp; Platt Pumps Ltd. by deleting the additions made under section 69C. However, the appeals of Kirloskar Brothers Ltd. were dismissed, upholding the disallowance of payments as kickbacks under Explanation to section 37(1). The claim for deduction under section 80IA was allowed for Kirloskar Brothers Ltd.</description>
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