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    <title>2018 (4) TMI 989 - ITAT MUMBAI</title>
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    <description>The Tribunal partially allowed ITA No. 742/Mum/2016 for the assessment year 2006-07 and fully allowed ITA No. 743/Mum/2016 for the assessment year 2011-12. This decision was based on the favorable rulings in previous cases and the acknowledgment by the Departmental Representative that the issue was in favor of the assessee. The Tribunal found the facts and issues to be identical to prior cases where the assessee prevailed, leading to relief for the appellant regarding the disallowance of management charges under Sec. 40(a)(i) of the Income Tax Act.</description>
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