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    <title>2018 (4) TMI 710 - ITAT MUMBAI</title>
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    <description>The Tribunal allowed the appeal for A.Y. 2010-11, deleting the disallowance of labour expenses and the addition for redevelopment allowance. For A.Y. 2011-12, the Tribunal partly allowed the appeal, following the same rationale for the disallowance of labour expenses and the addition for redevelopment allowance, while upholding the reopening of the assessment under section 147. The disallowance of telephone expenses was not pressed by the assessee.</description>
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      <description>The Tribunal allowed the appeal for A.Y. 2010-11, deleting the disallowance of labour expenses and the addition for redevelopment allowance. For A.Y. 2011-12, the Tribunal partly allowed the appeal, following the same rationale for the disallowance of labour expenses and the addition for redevelopment allowance, while upholding the reopening of the assessment under section 147. The disallowance of telephone expenses was not pressed by the assessee.</description>
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