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    <title>2011 (1) TMI 1380 - ITAT MUMBAI</title>
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    <description>The Tribunal partly allowed the assessee&#039;s appeals for Assessment Year (AY) 2004-05 and 2005-06, with the revenue&#039;s appeal for AY 2004-05 being dismissed. Disallowances under various heads were either upheld, remanded for fresh determination, or deleted based on specific considerations and precedents cited in each instance. The Tribunal directed the Assessing Officer to reevaluate certain disallowances in accordance with applicable legal principles and guidelines, ensuring due process and consideration of relevant factors.</description>
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