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    <title>2020 (9) TMI 30 - ITAT KOLKATA</title>
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    <description>The Tribunal dismissed all appeals filed by the Revenue, upholding the CIT(A)&#039;s decisions on various issues including the legitimacy of periphery development expenses under CSR, treatment of exchange rate fluctuations, eligibility for depreciation despite temporary cessation of production, compliance with PF contribution timelines, and reconciliation of sales records. The judgments emphasized the validity of these expenses and expenses incurred for mandatory requirements, ultimately ruling in favor of the assessee on all counts.</description>
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      <description>The Tribunal dismissed all appeals filed by the Revenue, upholding the CIT(A)&#039;s decisions on various issues including the legitimacy of periphery development expenses under CSR, treatment of exchange rate fluctuations, eligibility for depreciation despite temporary cessation of production, compliance with PF contribution timelines, and reconciliation of sales records. The judgments emphasized the validity of these expenses and expenses incurred for mandatory requirements, ultimately ruling in favor of the assessee on all counts.</description>
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