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    <title>1981 (6) TMI 27 - CALCUTTA High Court</title>
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    <description>The Tribunal&#039;s decision to reduce the allowance of Rs. 1,43,224 from the service charges of the second half of 1969 was upheld. The Tribunal acted within its jurisdiction and aimed to align the deductions with the correct legal position and principles of accountancy while ensuring fairness. The High Court supported the Tribunal&#039;s approach, confirming that the Tribunal was right in law to make the reduction. No order as to costs was proposed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=35644</link>
      <description>The Tribunal&#039;s decision to reduce the allowance of Rs. 1,43,224 from the service charges of the second half of 1969 was upheld. The Tribunal acted within its jurisdiction and aimed to align the deductions with the correct legal position and principles of accountancy while ensuring fairness. The High Court supported the Tribunal&#039;s approach, confirming that the Tribunal was right in law to make the reduction. No order as to costs was proposed.</description>
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