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    <title>2021 (6) TMI 661 - ITAT MUMBAI</title>
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    <description>The Tribunal allowed the assessee&#039;s appeal and dismissed the Revenue&#039;s appeal. The Tribunal relied on previous decisions and judicial precedents to rule in favor of the assessee on various issues, including disallowances under Section 14A and Section 37(1), addition of tax on non-monetary perquisites, taxability of education cess, and provisions for expenses. The Tribunal upheld the assessee&#039;s contentions, setting aside the orders passed by the Commissioner (Appeals) and favoring the assessee in each instance.</description>
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      <description>The Tribunal allowed the assessee&#039;s appeal and dismissed the Revenue&#039;s appeal. The Tribunal relied on previous decisions and judicial precedents to rule in favor of the assessee on various issues, including disallowances under Section 14A and Section 37(1), addition of tax on non-monetary perquisites, taxability of education cess, and provisions for expenses. The Tribunal upheld the assessee&#039;s contentions, setting aside the orders passed by the Commissioner (Appeals) and favoring the assessee in each instance.</description>
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