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    <title>2013 (7) TMI 1072 - ITAT MUMBAI</title>
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    <description>The Tribunal partially allowed cross appeals by the assessee and the Assessing Officer regarding the disallowance of VSAT charges and transaction charges under the Income Tax Act. VSAT charges were held not covered by the relevant section based on a High Court decision, while the issue of transaction charges was remanded for further verification. Additionally, the disallowance of business expenses was also addressed, with the Tribunal finding the previous order lacking clarity and remanding the matter for a fresh decision.</description>
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      <description>The Tribunal partially allowed cross appeals by the assessee and the Assessing Officer regarding the disallowance of VSAT charges and transaction charges under the Income Tax Act. VSAT charges were held not covered by the relevant section based on a High Court decision, while the issue of transaction charges was remanded for further verification. Additionally, the disallowance of business expenses was also addressed, with the Tribunal finding the previous order lacking clarity and remanding the matter for a fresh decision.</description>
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