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    <title>2017 (9) TMI 1599 - ITAT MUMBAI</title>
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    <description>The Tribunal quashed the notices issued under Section 153A and the consequent assessments for the assessment years 2004-05 to 2008-09 due to the absence of a search action on the assessee. This decision rendered the other grounds raised by the assessee, including the disallowance of royalty payments and the claim for depreciation, moot. The appeals were partly allowed, primarily granting relief on the jurisdictional ground.</description>
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      <description>The Tribunal quashed the notices issued under Section 153A and the consequent assessments for the assessment years 2004-05 to 2008-09 due to the absence of a search action on the assessee. This decision rendered the other grounds raised by the assessee, including the disallowance of royalty payments and the claim for depreciation, moot. The appeals were partly allowed, primarily granting relief on the jurisdictional ground.</description>
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