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    <title>2020 (11) TMI 492 - ITAT CHENNAI</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeals for the assessment years 2014-15, 2015-16, and 2016-17, allowed the assessee&#039;s appeals for the assessment years 2015-16 and 2016-17, and partly allowed the assessee&#039;s appeal for the assessment year 2017-18 for statistical purposes. The Tribunal upheld the deletion of disallowance under Section 14A, restricted the disallowance of marketing expenses, rejected additions based on uncorroborated scribbling pad, and directed allowance of deduction under Section 32AC for new plant and machinery.</description>
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      <description>The Tribunal dismissed the Revenue&#039;s appeals for the assessment years 2014-15, 2015-16, and 2016-17, allowed the assessee&#039;s appeals for the assessment years 2015-16 and 2016-17, and partly allowed the assessee&#039;s appeal for the assessment year 2017-18 for statistical purposes. The Tribunal upheld the deletion of disallowance under Section 14A, restricted the disallowance of marketing expenses, rejected additions based on uncorroborated scribbling pad, and directed allowance of deduction under Section 32AC for new plant and machinery.</description>
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