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    <title>2024 (6) TMI 518 - ITAT KOLKATA</title>
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    <description>The ITAT allowed the appeal by the assessee, a private limited company, challenging the disallowance of a deduction under Section 80M of the Income Tax Act, 1961. The Tribunal found that the company had distributed dividends to shareholders before the due date for filing the return, thus entitling it to the deduction.</description>
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      <description>The ITAT allowed the appeal by the assessee, a private limited company, challenging the disallowance of a deduction under Section 80M of the Income Tax Act, 1961. The Tribunal found that the company had distributed dividends to shareholders before the due date for filing the return, thus entitling it to the deduction.</description>
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