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    <title>2022 (8) TMI 684 - ITAT CHENNAI</title>
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    <description>The Tribunal upheld the disallowance of Sales Promotion expenses and the legality of quantum additions based on incriminating material. The deduction under Section 80-IA was allowed. The issues of advances written-off, income arising out of slump sale, and material written-off were remitted back to the AO for further adjudication. Appeals for AYs 2010-11 to 2013-14 were partly allowed for statistical purposes, while other appeals were dismissed.</description>
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      <description>The Tribunal upheld the disallowance of Sales Promotion expenses and the legality of quantum additions based on incriminating material. The deduction under Section 80-IA was allowed. The issues of advances written-off, income arising out of slump sale, and material written-off were remitted back to the AO for further adjudication. Appeals for AYs 2010-11 to 2013-14 were partly allowed for statistical purposes, while other appeals were dismissed.</description>
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