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    <title>2010 (8) TMI 1119 - ITAT MUMBAI</title>
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    <description>The Revenue&#039;s appeal against the deletion of the addition of grant for capital asset purchase was partially allowed, with the matter being remanded for further examination. The Tribunal deleted the disallowance of miscellaneous expenses due to a perceived personal element, following a precedent. The appeal ground related to TDS processing application was dismissed as the counsel did not press it during the hearing. The Revenue&#039;s appeal was treated as allowed for statistical purposes, while the assessee&#039;s appeal was partly allowed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=278674</link>
      <description>The Revenue&#039;s appeal against the deletion of the addition of grant for capital asset purchase was partially allowed, with the matter being remanded for further examination. The Tribunal deleted the disallowance of miscellaneous expenses due to a perceived personal element, following a precedent. The appeal ground related to TDS processing application was dismissed as the counsel did not press it during the hearing. The Revenue&#039;s appeal was treated as allowed for statistical purposes, while the assessee&#039;s appeal was partly allowed.</description>
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