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    <title>2017 (11) TMI 1139 - ITAT MUMBAI</title>
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    <description>The Tribunal partially allowed the assessee&#039;s appeals, directing the deletion of disallowances related to reimbursements and remanding the issue of undisclosed income for further verification. The revenue&#039;s appeals were dismissed, upholding the deletions of additions related to professional charges paid outside India and support service charges. The judgment emphasized the distinction between reimbursements and contractual payments, clarifying the application of tax deduction provisions.</description>
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      <description>The Tribunal partially allowed the assessee&#039;s appeals, directing the deletion of disallowances related to reimbursements and remanding the issue of undisclosed income for further verification. The revenue&#039;s appeals were dismissed, upholding the deletions of additions related to professional charges paid outside India and support service charges. The judgment emphasized the distinction between reimbursements and contractual payments, clarifying the application of tax deduction provisions.</description>
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