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    <title>2021 (6) TMI 394 - ITAT MUMBAI</title>
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    <description>The Tribunal upheld the CIT(A)&#039;s findings and dismissed the revenue&#039;s appeal for AY 2012-13. The Tribunal relied on previous rulings in the assessee&#039;s favor, emphasizing the consistent decisions and lack of material changes in the present case. The appeal was based on disallowed expenses and additions, including non-deduction of tax at source and accounting treatment discrepancies, which were resolved in favor of the assessee through earlier Tribunal decisions.</description>
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      <description>The Tribunal upheld the CIT(A)&#039;s findings and dismissed the revenue&#039;s appeal for AY 2012-13. The Tribunal relied on previous rulings in the assessee&#039;s favor, emphasizing the consistent decisions and lack of material changes in the present case. The appeal was based on disallowed expenses and additions, including non-deduction of tax at source and accounting treatment discrepancies, which were resolved in favor of the assessee through earlier Tribunal decisions.</description>
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