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    <title>2020 (9) TMI 612 - ITAT PUNE</title>
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    <description>The Tribunal concluded that the business was set-up on 21.02.2011, and expenses incurred after this date should be allowed as deductions. The disallowance of Rs. 38,93,218/- was deleted, and the assessee&#039;s appeal was allowed. The Tribunal&#039;s decision was pronounced on 09th September 2020.</description>
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      <description>The Tribunal concluded that the business was set-up on 21.02.2011, and expenses incurred after this date should be allowed as deductions. The disallowance of Rs. 38,93,218/- was deleted, and the assessee&#039;s appeal was allowed. The Tribunal&#039;s decision was pronounced on 09th September 2020.</description>
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