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    <title>2011 (4) TMI 787 - ITAT, Mumbai</title>
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    <description>The Tribunal partly allowed the assessee&#039;s appeal for statistical purposes, partly allowed the Revenue&#039;s appeal, and dismissed the assessee&#039;s cross objections. The judgment emphasized the application of relevant High Court and Tribunal decisions in determining the treatment of various receipts and disallowances. The Revenue&#039;s appeal issues on disallowance under Section 14A, and treatment of sale of scrap and AMC charges were upheld.</description>
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      <description>The Tribunal partly allowed the assessee&#039;s appeal for statistical purposes, partly allowed the Revenue&#039;s appeal, and dismissed the assessee&#039;s cross objections. The judgment emphasized the application of relevant High Court and Tribunal decisions in determining the treatment of various receipts and disallowances. The Revenue&#039;s appeal issues on disallowance under Section 14A, and treatment of sale of scrap and AMC charges were upheld.</description>
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