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    <title>2017 (5) TMI 968 - ITAT MUMBAI</title>
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    <description>The tribunal upheld the reopening of assessment and disallowed the deduction under Section 80P, audit fees, and provision for gratuity for the assessment year 2012-13. The assessee&#039;s appeal was dismissed as the tribunal found no legal infirmity in the assessment reopening and penalty levy. The order was pronounced on 17th May 2017, resulting in the dismissal of the appeals for both assessment years.</description>
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      <description>The tribunal upheld the reopening of assessment and disallowed the deduction under Section 80P, audit fees, and provision for gratuity for the assessment year 2012-13. The assessee&#039;s appeal was dismissed as the tribunal found no legal infirmity in the assessment reopening and penalty levy. The order was pronounced on 17th May 2017, resulting in the dismissal of the appeals for both assessment years.</description>
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