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    <title>2019 (12) TMI 750 - ITAT MUMBAI</title>
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    <description>The Tribunal allowed the assessee&#039;s appeals for AY 2005-06 and AY 2006-07 in part, with disallowances on feasibility study expenditure, education cess expenses, and commission payments being overturned. The disallowance under Section 14A was reduced significantly. The Tribunal upheld the contributions to institutions at Jamshedpur and Collieries, and remanded the claim for depreciation on Gopalpur project assets for further assessment. The Revenue&#039;s appeal for AY 2005-06 was dismissed.</description>
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      <description>The Tribunal allowed the assessee&#039;s appeals for AY 2005-06 and AY 2006-07 in part, with disallowances on feasibility study expenditure, education cess expenses, and commission payments being overturned. The disallowance under Section 14A was reduced significantly. The Tribunal upheld the contributions to institutions at Jamshedpur and Collieries, and remanded the claim for depreciation on Gopalpur project assets for further assessment. The Revenue&#039;s appeal for AY 2005-06 was dismissed.</description>
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