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    <title>2004 (12) TMI 637 - ITAT MUMBAI</title>
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    <description>In ITA Nos. 6192/Mum./04 and 1735/Mum./02, the Tribunal upheld the CIT(A)&#039;s decision to delete the disallowance of expenses reimbursed to AWSC, dismissing the revenue&#039;s appeal. For the assessment year 1998-99, the Tribunal allowed the assessee&#039;s appeal regarding the disallowance of reimbursement expenses and directed the AO to grant the deduction claimed under section 80HHE, recognizing the provision of technical services for software development. The assessee&#039;s appeal was partly allowed, affirming the legitimacy of the expenses and deductions claimed.</description>
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    <pubDate>Fri, 31 Dec 2004 00:00:00 +0530</pubDate>
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      <title>2004 (12) TMI 637 - ITAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=119149</link>
      <description>In ITA Nos. 6192/Mum./04 and 1735/Mum./02, the Tribunal upheld the CIT(A)&#039;s decision to delete the disallowance of expenses reimbursed to AWSC, dismissing the revenue&#039;s appeal. For the assessment year 1998-99, the Tribunal allowed the assessee&#039;s appeal regarding the disallowance of reimbursement expenses and directed the AO to grant the deduction claimed under section 80HHE, recognizing the provision of technical services for software development. The assessee&#039;s appeal was partly allowed, affirming the legitimacy of the expenses and deductions claimed.</description>
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