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    <title>2021 (2) TMI 278 - ITAT BANGALORE</title>
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    <description>The tribunal ruled that unsigned notices under Section 148 were invalid, rendering reassessment proceedings based on audit objections unsustainable. Disallowances of marketing expenditure and labor charges were deemed unjustified. The appeals by the assesses were allowed, while those by the revenue were dismissed.</description>
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