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    <title>2016 (4) TMI 1158 - ITAT MUMBAI</title>
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    <description>The Tribunal upheld the CIT(A)&#039;s decisions on various tax issues, including the deletion of discrepancies in AIR entries, treatment of consultancy charges as revenue expenditure, deduction eligibility under section 35D, deletion of unexplained investment under section 69, and disallowances under sections 40(a)(ia) for EMI payments and various other payments. The Tribunal dismissed both parties&#039; appeals, affirming the CIT(A)&#039;s rulings. The order was issued on 11th April 2016.</description>
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      <link>https://www.taxtmi.com/caselaws?id=186976</link>
      <description>The Tribunal upheld the CIT(A)&#039;s decisions on various tax issues, including the deletion of discrepancies in AIR entries, treatment of consultancy charges as revenue expenditure, deduction eligibility under section 35D, deletion of unexplained investment under section 69, and disallowances under sections 40(a)(ia) for EMI payments and various other payments. The Tribunal dismissed both parties&#039; appeals, affirming the CIT(A)&#039;s rulings. The order was issued on 11th April 2016.</description>
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