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    <title>2017 (9) TMI 1146 - ITAT MUMBAI</title>
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    <description>The Tribunal partially allowed the appellant&#039;s appeals by directing the deletion of the addition in one property under section 23(1)(a) of the Income Tax Act and upholding the disallowance of 10% of vehicle and telephone expenses. The Tribunal held that a property remaining vacant after being let out cannot be taxed under section 23(1)(c) and upheld the disallowance of expenses due to lack of details provided by the appellant, citing previous rulings.</description>
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      <description>The Tribunal partially allowed the appellant&#039;s appeals by directing the deletion of the addition in one property under section 23(1)(a) of the Income Tax Act and upholding the disallowance of 10% of vehicle and telephone expenses. The Tribunal held that a property remaining vacant after being let out cannot be taxed under section 23(1)(c) and upheld the disallowance of expenses due to lack of details provided by the appellant, citing previous rulings.</description>
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      <pubDate>Fri, 15 Sep 2017 00:00:00 +0530</pubDate>
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