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    <title>2019 (5) TMI 15 - ITAT MUMBAI</title>
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    <description>The appeal was partly allowed, with several issues restored to the Assessing Officer for fresh consideration and adjudication on merits. The Tribunal emphasized providing the assessee with a reasonable opportunity to present its case. Key outcomes included the reduction of disallowance of expenditure under section 14A, restoration of the deduction claim for leasehold land, reconsideration of the claim for provisions for doubtful debts/advances, reevaluation of disallowed professional and legal fees, transfer pricing adjustment review, verification and allowance of short TDS credit, adjustment in the levy of interest under section 234C, and a jurisdictional challenge regarding the validity of the order under section 92CA(3).</description>
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      <link>https://www.taxtmi.com/caselaws?id=379287</link>
      <description>The appeal was partly allowed, with several issues restored to the Assessing Officer for fresh consideration and adjudication on merits. The Tribunal emphasized providing the assessee with a reasonable opportunity to present its case. Key outcomes included the reduction of disallowance of expenditure under section 14A, restoration of the deduction claim for leasehold land, reconsideration of the claim for provisions for doubtful debts/advances, reevaluation of disallowed professional and legal fees, transfer pricing adjustment review, verification and allowance of short TDS credit, adjustment in the levy of interest under section 234C, and a jurisdictional challenge regarding the validity of the order under section 92CA(3).</description>
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