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    <title>2014 (8) TMI 842 - ITAT MUMBAI</title>
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    <description>The Appellate Tribunal ITAT Mumbai upheld the decisions of the Commissioner (Appeals) in both issues. The disallowance of bond issue expenses and the disallowance in the closing stock of raw material under section 145A were ruled in favor of the assessee. The Tribunal&#039;s decisions were supported by previous Tribunal orders and confirmed by the High Court, resulting in the dismissal of the Revenue&#039;s appeal in both cases.</description>
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      <description>The Appellate Tribunal ITAT Mumbai upheld the decisions of the Commissioner (Appeals) in both issues. The disallowance of bond issue expenses and the disallowance in the closing stock of raw material under section 145A were ruled in favor of the assessee. The Tribunal&#039;s decisions were supported by previous Tribunal orders and confirmed by the High Court, resulting in the dismissal of the Revenue&#039;s appeal in both cases.</description>
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