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    <title>2011 (8) TMI 351 - ITAT MUMBAI</title>
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    <description>The Tribunal dismissed the assessee&#039;s appeal challenging the disallowance of Bandwidth charges due to non-deduction of TDS, citing finality of previous decisions. It upheld the disallowance of irrecoverable interest but remanded the issue of business advances for reconsideration. The Tribunal also upheld the deletion of bad debts disallowance and subscription income addition, as the revenue failed to provide new evidence.</description>
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      <description>The Tribunal dismissed the assessee&#039;s appeal challenging the disallowance of Bandwidth charges due to non-deduction of TDS, citing finality of previous decisions. It upheld the disallowance of irrecoverable interest but remanded the issue of business advances for reconsideration. The Tribunal also upheld the deletion of bad debts disallowance and subscription income addition, as the revenue failed to provide new evidence.</description>
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