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    <title>1981 (12) TMI 55 - ITAT CALCUTTA-E</title>
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    <description>The Appellate Tribunal partly allowed the assessee&#039;s appeal, overturning some disallowances while upholding others based on detailed analysis and consideration of relevant legal provisions and factual circumstances. The Tribunal accepted the assessee&#039;s contentions on certain issues such as general expenses for &#039;Tilak and shagun&#039; and interest claim payable to M/s. Buckau Wolf India Development Corporation, while upholding disallowances on expenses for Dealers and Suppliers mess expenses, Sale Promotion expenses, depreciation on labour quarters, and gratuity claimed by the assessee.</description>
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    <pubDate>Mon, 28 Dec 1981 00:00:00 +0530</pubDate>
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      <title>1981 (12) TMI 55 - ITAT CALCUTTA-E</title>
      <link>https://www.taxtmi.com/caselaws?id=60738</link>
      <description>The Appellate Tribunal partly allowed the assessee&#039;s appeal, overturning some disallowances while upholding others based on detailed analysis and consideration of relevant legal provisions and factual circumstances. The Tribunal accepted the assessee&#039;s contentions on certain issues such as general expenses for &#039;Tilak and shagun&#039; and interest claim payable to M/s. Buckau Wolf India Development Corporation, while upholding disallowances on expenses for Dealers and Suppliers mess expenses, Sale Promotion expenses, depreciation on labour quarters, and gratuity claimed by the assessee.</description>
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      <pubDate>Mon, 28 Dec 1981 00:00:00 +0530</pubDate>
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