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    <title>2019 (1) TMI 460 - ITAT MUMBAI</title>
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    <description>The Tribunal upheld the decision of the Ld. CIT(A) to reduce the deduction u/s 10B of the I.T. Act for AY 2010-11. Despite the assessee&#039;s challenge, the Tribunal found no new evidence or legal basis to overturn the Ld. CIT(A)&#039;s well-reasoned decision. As a result, the appeal was dismissed with no costs awarded to either party.</description>
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      <title>2019 (1) TMI 460 - ITAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=373295</link>
      <description>The Tribunal upheld the decision of the Ld. CIT(A) to reduce the deduction u/s 10B of the I.T. Act for AY 2010-11. Despite the assessee&#039;s challenge, the Tribunal found no new evidence or legal basis to overturn the Ld. CIT(A)&#039;s well-reasoned decision. As a result, the appeal was dismissed with no costs awarded to either party.</description>
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