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    <title>2005 (2) TMI 451 - ITAT CALCUTTA-A</title>
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    <description>The Tribunal partly allowed the appeals for the assessment years 1998-99, 1999-2000, and 2000-01. It permitted the deduction of expenses to protect goodwill under Section 37(1) of the Income Tax Act, restored the issue of staff welfare expenses for further adjudication, dismissed the claim for set-off of export losses under Section 80HHC, and directed the recomputation of interest under Section 234C after considering all prepaid taxes.</description>
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      <description>The Tribunal partly allowed the appeals for the assessment years 1998-99, 1999-2000, and 2000-01. It permitted the deduction of expenses to protect goodwill under Section 37(1) of the Income Tax Act, restored the issue of staff welfare expenses for further adjudication, dismissed the claim for set-off of export losses under Section 80HHC, and directed the recomputation of interest under Section 234C after considering all prepaid taxes.</description>
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