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    <title>1981 (3) TMI 101 - ITAT BOMBAY-C</title>
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    <description>The Appellate Tribunal partly allowed the appeal, directing the CIT (Appeals) to reconsider the issue of disallowed representation charges under section 80VV. However, the Tribunal upheld the CIT (Appeals) decision regarding the computation of capital for section 80J deduction, citing a previous final decision against the appellant. The appellant&#039;s appeal was therefore partially successful, with the representation charges issue to be reviewed and the capital computation issue upheld based on the previous decision.</description>
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      <title>1981 (3) TMI 101 - ITAT BOMBAY-C</title>
      <link>https://www.taxtmi.com/caselaws?id=58727</link>
      <description>The Appellate Tribunal partly allowed the appeal, directing the CIT (Appeals) to reconsider the issue of disallowed representation charges under section 80VV. However, the Tribunal upheld the CIT (Appeals) decision regarding the computation of capital for section 80J deduction, citing a previous final decision against the appellant. The appellant&#039;s appeal was therefore partially successful, with the representation charges issue to be reviewed and the capital computation issue upheld based on the previous decision.</description>
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