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    <title>2018 (1) TMI 1575 - ITAT BANGALORE</title>
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    <description>The assessee&#039;s appeal was partly allowed for the Assessment Year 2010-11, with the Revenue&#039;s appeal dismissed. For the Assessment Year 2011-12, the assessee&#039;s appeal was allowed, while the Revenue&#039;s appeal was dismissed. In the Assessment Year 2012-13, the assessee&#039;s appeal was partly allowed, and the Revenue&#039;s appeal was dismissed. Key issues included the disallowance of bad debts, claims, valuation loss on investments, deductions, Section 14A disallowance, applicability of Section 115JB to banking companies, and contribution to Gratuity and Pension Funds. The Tribunal&#039;s decisions varied based on the specific legal interpretations and precedents cited in each case.</description>
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      <link>https://www.taxtmi.com/caselaws?id=286989</link>
      <description>The assessee&#039;s appeal was partly allowed for the Assessment Year 2010-11, with the Revenue&#039;s appeal dismissed. For the Assessment Year 2011-12, the assessee&#039;s appeal was allowed, while the Revenue&#039;s appeal was dismissed. In the Assessment Year 2012-13, the assessee&#039;s appeal was partly allowed, and the Revenue&#039;s appeal was dismissed. Key issues included the disallowance of bad debts, claims, valuation loss on investments, deductions, Section 14A disallowance, applicability of Section 115JB to banking companies, and contribution to Gratuity and Pension Funds. The Tribunal&#039;s decisions varied based on the specific legal interpretations and precedents cited in each case.</description>
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