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    <title>1991 (9) TMI 109 - ITAT CALCUTTA-A</title>
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    <description>The Tribunal partly allowed the cross-appeals concerning the computation of deduction under section 80-O of the IT Act, disallowance of repair and renovation expenses, refusal to allow investment allowance on computer installation, and deduction of a sum remitted from Malaysia to Japan. The Tribunal directed the Assessing Officer to recompute the deduction under section 80-O without considering certain expenses, reconsider the disallowance of repair and renovation expenses after providing the assessee an opportunity to be heard, and re-examine the disallowance of investment allowance on the computer. The matter of deduction of the sum remitted from Malaysia to Japan was also referred back to the AO for fresh determination.</description>
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    <pubDate>Fri, 13 Sep 1991 00:00:00 +0530</pubDate>
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      <title>1991 (9) TMI 109 - ITAT CALCUTTA-A</title>
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      <description>The Tribunal partly allowed the cross-appeals concerning the computation of deduction under section 80-O of the IT Act, disallowance of repair and renovation expenses, refusal to allow investment allowance on computer installation, and deduction of a sum remitted from Malaysia to Japan. The Tribunal directed the Assessing Officer to recompute the deduction under section 80-O without considering certain expenses, reconsider the disallowance of repair and renovation expenses after providing the assessee an opportunity to be heard, and re-examine the disallowance of investment allowance on the computer. The matter of deduction of the sum remitted from Malaysia to Japan was also referred back to the AO for fresh determination.</description>
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      <pubDate>Fri, 13 Sep 1991 00:00:00 +0530</pubDate>
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