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    <title>2022 (9) TMI 830 - ITAT PUNE</title>
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    <description>The Tribunal upheld the CIT(A)&#039;s decisions on various disallowances, including guarantee fees as an international transaction, disallowance under Section 14A, foreign travel expenses, depreciation on specific items, product development expenditure, deduction on sales to UNICEF, additional depreciation on windmill, freebies to doctors, and book profit computation under Section 115JB. The Tribunal dismissed the Revenue&#039;s appeal, affirming the CIT(A)&#039;s decisions on all grounds.</description>
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      <link>https://www.taxtmi.com/caselaws?id=427885</link>
      <description>The Tribunal upheld the CIT(A)&#039;s decisions on various disallowances, including guarantee fees as an international transaction, disallowance under Section 14A, foreign travel expenses, depreciation on specific items, product development expenditure, deduction on sales to UNICEF, additional depreciation on windmill, freebies to doctors, and book profit computation under Section 115JB. The Tribunal dismissed the Revenue&#039;s appeal, affirming the CIT(A)&#039;s decisions on all grounds.</description>
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