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    <title>2021 (9) TMI 138 - ITAT MUMBAI</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal, upholding the CIT(A)&#039;s decisions on various tax issues including disallowance under section 14A, transfer pricing adjustment, charging of interest on share application money, disallowance under section 40(a)(ia), excess claim of expenses due to write-off, and debenture issue expenses. The Tribunal&#039;s rulings aligned with precedent and legal principles, affirming the assessee&#039;s position and allowing the claims in question.</description>
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      <description>The Tribunal dismissed the Revenue&#039;s appeal, upholding the CIT(A)&#039;s decisions on various tax issues including disallowance under section 14A, transfer pricing adjustment, charging of interest on share application money, disallowance under section 40(a)(ia), excess claim of expenses due to write-off, and debenture issue expenses. The Tribunal&#039;s rulings aligned with precedent and legal principles, affirming the assessee&#039;s position and allowing the claims in question.</description>
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