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    <title>2021 (1) TMI 880 - ITAT MUMBAI</title>
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    <description>The ITAT partially allowed the revenue&#039;s appeal, upholding decisions on disallowance under section 14A and adjustment to book profit under section 115JB based on precedents. It also upheld the deletion of disallowance of additional depreciation but set aside the issue of disallowance of expenditure under section 37(1) for further review by the Assessing Officer. The judgment was pronounced on 12th January 2021.</description>
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