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    <title>2016 (5) TMI 536 - ITAT MUMBAI</title>
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    <description>The Revenue&#039;s appeals were dismissed as not maintainable due to monetary limits. The treatment of interest income from debentures/REC bonds was dismissed. The disallowance of ESOP expenses was allowed. The disallowance under Section 14A was partially upheld. The addition of service tax payable was to be examined further. The disallowance of entertainment expenses was affirmed but reduced. Overall, some appeals were dismissed, while others were partly allowed.</description>
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      <description>The Revenue&#039;s appeals were dismissed as not maintainable due to monetary limits. The treatment of interest income from debentures/REC bonds was dismissed. The disallowance of ESOP expenses was allowed. The disallowance under Section 14A was partially upheld. The addition of service tax payable was to be examined further. The disallowance of entertainment expenses was affirmed but reduced. Overall, some appeals were dismissed, while others were partly allowed.</description>
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