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    <title>2020 (12) TMI 17 - ITAT VISAKHAPATNAM</title>
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    <description>The Tribunal upheld the CIT(A)&#039;s decisions on all contested issues regarding exemption under Section 11 of the Income Tax Act, disallowance of boarding and lodging expenses, interest payment to interested persons, rent for building, and rent for vehicles. The revenue&#039;s appeal and the assessee&#039;s cross objections were dismissed, with the Tribunal finding no reason to interfere with the CIT(A)&#039;s rulings. The order was pronounced on 23rd November 2020.</description>
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      <description>The Tribunal upheld the CIT(A)&#039;s decisions on all contested issues regarding exemption under Section 11 of the Income Tax Act, disallowance of boarding and lodging expenses, interest payment to interested persons, rent for building, and rent for vehicles. The revenue&#039;s appeal and the assessee&#039;s cross objections were dismissed, with the Tribunal finding no reason to interfere with the CIT(A)&#039;s rulings. The order was pronounced on 23rd November 2020.</description>
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