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    <title>2023 (3) TMI 1190 - ITAT KOLKATA</title>
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    <description>The Tribunal partly allowed the appeal, upholding some disallowances while deleting or reducing others. The disallowance of the employee&#039;s contribution for ESI and PF expenses was upheld, citing relevant case law. However, the disallowance of puja expenses, 10% of traveling and conveyance expenses, disallowance under Section 14A, and 50% of miscellaneous expenses were either deleted or reduced based on the Tribunal&#039;s findings and interpretations of applicable laws and precedents.</description>
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      <description>The Tribunal partly allowed the appeal, upholding some disallowances while deleting or reducing others. The disallowance of the employee&#039;s contribution for ESI and PF expenses was upheld, citing relevant case law. However, the disallowance of puja expenses, 10% of traveling and conveyance expenses, disallowance under Section 14A, and 50% of miscellaneous expenses were either deleted or reduced based on the Tribunal&#039;s findings and interpretations of applicable laws and precedents.</description>
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