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    <title>2021 (2) TMI 736 - ITAT KOLKATA</title>
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    <description>The ITAT allowed the appeal regarding the disallowance of the contribution to Star Shiksha Samity, directing the AO to allow the expenditure based on consistency and welfare purposes. The ITAT remanded the issue of claiming entry tax on fuel to the AO for verification, with the possibility of allowing the deduction if the payment is confirmed and not previously claimed. The judgment emphasized the importance of consistency in allowing expenses for welfare activities and the necessity of verifying tax payments before allowing deductions.</description>
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      <title>2021 (2) TMI 736 - ITAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=404244</link>
      <description>The ITAT allowed the appeal regarding the disallowance of the contribution to Star Shiksha Samity, directing the AO to allow the expenditure based on consistency and welfare purposes. The ITAT remanded the issue of claiming entry tax on fuel to the AO for verification, with the possibility of allowing the deduction if the payment is confirmed and not previously claimed. The judgment emphasized the importance of consistency in allowing expenses for welfare activities and the necessity of verifying tax payments before allowing deductions.</description>
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      <pubDate>Wed, 17 Feb 2021 00:00:00 +0530</pubDate>
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