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    <title>2020 (10) TMI 270 - ITAT CHENNAI</title>
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    <description>The Appellate Tribunal upheld the Commissioner of Income Tax (Appeals)&#039; decision to allow the assessee&#039;s claimed expenditures for assessment year 2016-17, related to financial services activities. The Tribunal dismissed the Revenue&#039;s appeal, affirming the deductions under sections 36(1)(iii) and 37(1) based on the nature of the assessee&#039;s business and consistent application of legal provisions.</description>
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      <description>The Appellate Tribunal upheld the Commissioner of Income Tax (Appeals)&#039; decision to allow the assessee&#039;s claimed expenditures for assessment year 2016-17, related to financial services activities. The Tribunal dismissed the Revenue&#039;s appeal, affirming the deductions under sections 36(1)(iii) and 37(1) based on the nature of the assessee&#039;s business and consistent application of legal provisions.</description>
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