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    <title>2014 (9) TMI 939 - ITAT MUMBAI</title>
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    <description>The Tribunal upheld the decision of the Commissioner of Income-tax (Appeals), affirming the disallowance of a Rs. 1 crore deduction claimed by the assessee for issuing sweat equity shares. The appeal was dismissed, and the order was issued on September 19, 2014.</description>
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