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    <title>1987 (11) TMI 117 - ITAT CALCUTTA-E</title>
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    <description>The Tribunal partially allowed the appeal, upholding the CIT(A)&#039;s decision on the TDS credit, disallowance of motor car expenses, and addition of sales tax penalty. The disallowance of travelling expenses was limited to Rs. 5,000. Additionally, the Tribunal upheld the charging of interest under sections 139(8) and 215/217.</description>
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