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    <title>2011 (7) TMI 302 - ITAT, Mumbai</title>
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    <description>The Tribunal dismissed the appeal regarding deductions under Section 80-IA and Section 43B, as the assessee was deemed ineligible. However, the Tribunal allowed the appeal on the nature of expenditure, treating it as revenue. Regarding the deduction of bad debts, the Tribunal remitted the matter for further consideration as a potential business loss. As a result, the appeal was partially allowed, with different outcomes for each issue.</description>
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      <description>The Tribunal dismissed the appeal regarding deductions under Section 80-IA and Section 43B, as the assessee was deemed ineligible. However, the Tribunal allowed the appeal on the nature of expenditure, treating it as revenue. Regarding the deduction of bad debts, the Tribunal remitted the matter for further consideration as a potential business loss. As a result, the appeal was partially allowed, with different outcomes for each issue.</description>
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