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    <title>2014 (6) TMI 436 - ITAT HYDERABAD</title>
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    <description>The Tribunal allowed the appeal, ruling that the advance retainer fee should not be taxed in the assessment year 2008-09 as services were to be rendered in subsequent years. The addition made by the Assessing Officer and confirmed by the CIT(A) was deleted. The appeal of the assessee was successful, and the Rs. 1,04,94,192/- addition was removed.</description>
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      <description>The Tribunal allowed the appeal, ruling that the advance retainer fee should not be taxed in the assessment year 2008-09 as services were to be rendered in subsequent years. The addition made by the Assessing Officer and confirmed by the CIT(A) was deleted. The appeal of the assessee was successful, and the Rs. 1,04,94,192/- addition was removed.</description>
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