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    <title>2013 (6) TMI 884 - ITAT CHENNAI</title>
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    <description>The Tribunal partly allowed the Revenue&#039;s appeals for the assessment years 2005-06, 2006-07, and 2007-08. The disallowance of charges paid to M/s.Fumigation Services and freight charges to M/s.Goodearth Maritime Limited was confirmed for 2005-06, while the deletion of disallowance of interest on borrowed funds and under section 14A was upheld for 2006-07 and 2007-08. The disallowance of charges paid without tax deduction at source was also confirmed for all three assessment years. The Tribunal ruled in favor of the Revenue on certain issues but partly allowed the appeals overall.</description>
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    <pubDate>Wed, 19 Jun 2013 00:00:00 +0530</pubDate>
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      <title>2013 (6) TMI 884 - ITAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=289304</link>
      <description>The Tribunal partly allowed the Revenue&#039;s appeals for the assessment years 2005-06, 2006-07, and 2007-08. The disallowance of charges paid to M/s.Fumigation Services and freight charges to M/s.Goodearth Maritime Limited was confirmed for 2005-06, while the deletion of disallowance of interest on borrowed funds and under section 14A was upheld for 2006-07 and 2007-08. The disallowance of charges paid without tax deduction at source was also confirmed for all three assessment years. The Tribunal ruled in favor of the Revenue on certain issues but partly allowed the appeals overall.</description>
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