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    <title>2012 (10) TMI 1081 - ITAT PUNE</title>
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    <description>The Tribunal upheld the CIT(A)&#039;s decision that there was no question of disallowance made under section 40(a)(ia) of the Act in the cases related to the status of the assessee as an AOP, taxability of income, preparation of financial statements, re-allocation of contracts, TDS provisions, control of contracts, and legal entity status. The appeals filed by the Revenue were dismissed.</description>
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      <description>The Tribunal upheld the CIT(A)&#039;s decision that there was no question of disallowance made under section 40(a)(ia) of the Act in the cases related to the status of the assessee as an AOP, taxability of income, preparation of financial statements, re-allocation of contracts, TDS provisions, control of contracts, and legal entity status. The appeals filed by the Revenue were dismissed.</description>
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