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UPS an essential part of computer system & is eligible for depreciation @ 60%

Disallowance us 14A of the Act cannot exceed the exempt income

ITAT grants Fresh Opportunity to a House Wife to Produce Documents

Advance returned back to customer not expenditure: Disallowance u/s 40(A)(3) not applicable

High Powered Committee formed to administer the Fund not a separate entity from State
