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    <title>1981 (1) TMI 104 - ITAT CALCUTTA-B</title>
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    <description>The Tribunal partially allowed the appeal, overturning the disallowance of bad debts written off and irrecoverable loss, tax deducted at source from interest income, and the treatment of reimbursed medical expenses as a perquisite. However, the disallowance of expenditure on cars used for personal purposes and general expenses on refreshments was upheld to a certain extent, with the Tribunal restricting the disallowance on entertainment expenses. The appellant succeeded on some grounds while facing partial disallowances on others, with the Tribunal providing detailed reasoning and legal references for each decision.</description>
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    <pubDate>Fri, 30 Jan 1981 00:00:00 +0530</pubDate>
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      <title>1981 (1) TMI 104 - ITAT CALCUTTA-B</title>
      <link>https://www.taxtmi.com/caselaws?id=60150</link>
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      <pubDate>Fri, 30 Jan 1981 00:00:00 +0530</pubDate>
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