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    <title>2013 (7) TMI 1130 - ITAT MUMBAI</title>
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    <description>The ITAT allowed the appeal for statistical purposes and directed the AO to re-examine the disallowance of scientific research expenses, deduction u/s 35(1)(iv), and the treatment of manufacturing service income and lease rental income. The CIT(A)&#039;s orders were deemed erroneous and against natural justice principles, necessitating a fresh assessment with proper consideration of the appellant&#039;s submissions.</description>
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      <description>The ITAT allowed the appeal for statistical purposes and directed the AO to re-examine the disallowance of scientific research expenses, deduction u/s 35(1)(iv), and the treatment of manufacturing service income and lease rental income. The CIT(A)&#039;s orders were deemed erroneous and against natural justice principles, necessitating a fresh assessment with proper consideration of the appellant&#039;s submissions.</description>
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