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    <title>2014 (4) TMI 697 - ITAT MUMBAI</title>
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    <description>The Tribunal allowed the appellant&#039;s appeal, holding that the written-off amount of service tax, previously included in income, should be deductible under section 28, even under the cash system of accounting. The Commissioner (Appeals) disallowance was set aside, and the appellant&#039;s claim was allowed.</description>
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      <description>The Tribunal allowed the appellant&#039;s appeal, holding that the written-off amount of service tax, previously included in income, should be deductible under section 28, even under the cash system of accounting. The Commissioner (Appeals) disallowance was set aside, and the appellant&#039;s claim was allowed.</description>
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