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    <title>2020 (2) TMI 72 - ITAT MUMBAI</title>
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    <description>The Tribunal partly allowed the assessee&#039;s appeal for A.Y. 2008-09 and 2009-10, granting relief on various disallowances including under Section 36(1)(iii), Section 14A, Pooja Expenses, Club Expenses, Transfer Pricing Adjustment, and others. The Tribunal directed the Assessing Officer to delete certain disallowances and recompute interest under Sections 244A and 234D. Additionally, the Tribunal instructed the AO to adjust Book Profit under Section 115JB without considering disallowance under Section 14A. The revenue&#039;s appeal was dismissed as it became moot due to the assessee&#039;s successful appeal.</description>
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      <title>2020 (2) TMI 72 - ITAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=391628</link>
      <description>The Tribunal partly allowed the assessee&#039;s appeal for A.Y. 2008-09 and 2009-10, granting relief on various disallowances including under Section 36(1)(iii), Section 14A, Pooja Expenses, Club Expenses, Transfer Pricing Adjustment, and others. The Tribunal directed the Assessing Officer to delete certain disallowances and recompute interest under Sections 244A and 234D. Additionally, the Tribunal instructed the AO to adjust Book Profit under Section 115JB without considering disallowance under Section 14A. The revenue&#039;s appeal was dismissed as it became moot due to the assessee&#039;s successful appeal.</description>
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