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    <title>2021 (4) TMI 370 - ITAT MUMBAI</title>
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    <description>The Appellate Tribunal ITAT Mumbai ruled in favor of the assessee, dismissing the Revenue&#039;s appeal on all three issues involving disallowances under various sections of the Income Tax Act. The Tribunal upheld the decisions of the Commissioner of Income Tax (Appeals) based on precedents set by the Bombay High Court, ultimately concluding that the appellant was not liable for the disallowances contested by the Revenue.</description>
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      <description>The Appellate Tribunal ITAT Mumbai ruled in favor of the assessee, dismissing the Revenue&#039;s appeal on all three issues involving disallowances under various sections of the Income Tax Act. The Tribunal upheld the decisions of the Commissioner of Income Tax (Appeals) based on precedents set by the Bombay High Court, ultimately concluding that the appellant was not liable for the disallowances contested by the Revenue.</description>
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