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    <title>2018 (7) TMI 354 - ITAT MUMBAI</title>
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    <description>The ITAT upheld the CIT(A)&#039;s decision in two appeals, allowing the claim u/s 10A for profits from activities of independent freelancers. The ITAT emphasized the connection between the out-sourced work and the main activities of the assessee as a valid basis for the claim, supported by legal precedents. The Revenue&#039;s appeals were dismissed on 29.06.2018, with all issues decided in favor of the assessee.</description>
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      <description>The ITAT upheld the CIT(A)&#039;s decision in two appeals, allowing the claim u/s 10A for profits from activities of independent freelancers. The ITAT emphasized the connection between the out-sourced work and the main activities of the assessee as a valid basis for the claim, supported by legal precedents. The Revenue&#039;s appeals were dismissed on 29.06.2018, with all issues decided in favor of the assessee.</description>
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