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    <title>2021 (2) TMI 603 - ITAT MUMBAI</title>
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    <description>Delay condonation was granted for a 344-day delay in filing the appeal due to various reasons. The disallowance of expenses and business loss was upheld as the assessee failed to provide necessary details and evidence. The Tribunal dismissed the claim of double addition of income, affirming the correct assessment under the head of Income from Other Sources. The ground seeking carry forward of business loss was also dismissed as the losses were deemed not allowable. The appeal was ultimately dismissed in accordance with the Tribunal&#039;s decision.</description>
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      <description>Delay condonation was granted for a 344-day delay in filing the appeal due to various reasons. The disallowance of expenses and business loss was upheld as the assessee failed to provide necessary details and evidence. The Tribunal dismissed the claim of double addition of income, affirming the correct assessment under the head of Income from Other Sources. The ground seeking carry forward of business loss was also dismissed as the losses were deemed not allowable. The appeal was ultimately dismissed in accordance with the Tribunal&#039;s decision.</description>
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