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    <title>2013 (1) TMI 623 - ITAT MUMBAI</title>
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    <description>The appeal was partly allowed, with the Tribunal reversing several disallowances and setting aside certain issues for reconsideration by the Assessing Officer. The Tribunal emphasized the need for consistency in tax treatment and proper verification of records.</description>
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      <description>The appeal was partly allowed, with the Tribunal reversing several disallowances and setting aside certain issues for reconsideration by the Assessing Officer. The Tribunal emphasized the need for consistency in tax treatment and proper verification of records.</description>
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