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    <title>2011 (1) TMI 1537 - ITAT MUMBAI</title>
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    <description>The Tribunal upheld the CIT(A)&#039;s decision to allow the telecom firm&#039;s deduction claim under section 80IA(4)(ii) as a franchisee of MTNL, providing telecommunication services. The Tribunal rejected the revenue&#039;s appeal, citing previous Tribunal orders supporting the firm&#039;s eligibility for the deduction. The appeal against the disallowance for the Assessment Year 2006-07 was dismissed on 14.1.2011.</description>
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      <description>The Tribunal upheld the CIT(A)&#039;s decision to allow the telecom firm&#039;s deduction claim under section 80IA(4)(ii) as a franchisee of MTNL, providing telecommunication services. The Tribunal rejected the revenue&#039;s appeal, citing previous Tribunal orders supporting the firm&#039;s eligibility for the deduction. The appeal against the disallowance for the Assessment Year 2006-07 was dismissed on 14.1.2011.</description>
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