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    <title>1982 (3) TMI 97 - ITAT AMRITSAR</title>
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    <description>The Tribunal partially allowed the appeal, reducing disallowances on vehicle maintenance and telephone expenses, upholding disallowances on interest payments, but allowing damages for late equipment supply. The claim for depreciation on a factory building was sent back for reevaluation, and the rebate claim under s. 80G was remanded for verification due to discrepancies. The Tribunal provided detailed reasoning for each decision, considering the facts and arguments presented by the assessee.</description>
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      <title>1982 (3) TMI 97 - ITAT AMRITSAR</title>
      <link>https://www.taxtmi.com/caselaws?id=57159</link>
      <description>The Tribunal partially allowed the appeal, reducing disallowances on vehicle maintenance and telephone expenses, upholding disallowances on interest payments, but allowing damages for late equipment supply. The claim for depreciation on a factory building was sent back for reevaluation, and the rebate claim under s. 80G was remanded for verification due to discrepancies. The Tribunal provided detailed reasoning for each decision, considering the facts and arguments presented by the assessee.</description>
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      <pubDate>Wed, 17 Mar 1982 00:00:00 +0530</pubDate>
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