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    <title>2017 (4) TMI 624 - ITAT MUMBAI</title>
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    <description>The appeal was partly allowed, with the first, second, and third grounds of appeal being dismissed, and the fourth ground of appeal being allowed for statistical purposes. The Tribunal upheld the CIT(A)&#039;s decisions on admission of additional evidence, deletion of addition on account of sale of tickets, and deletion of addition on account of artist fee. However, the Tribunal directed the matter of discrepancies in TDS certificates back to the AO for proper examination, emphasizing the need for verification and providing the assessee with a reasonable opportunity to be heard.</description>
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      <description>The appeal was partly allowed, with the first, second, and third grounds of appeal being dismissed, and the fourth ground of appeal being allowed for statistical purposes. The Tribunal upheld the CIT(A)&#039;s decisions on admission of additional evidence, deletion of addition on account of sale of tickets, and deletion of addition on account of artist fee. However, the Tribunal directed the matter of discrepancies in TDS certificates back to the AO for proper examination, emphasizing the need for verification and providing the assessee with a reasonable opportunity to be heard.</description>
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