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    <title>2021 (9) TMI 217 - ITAT SURAT</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal, upholding the CIT(A)&#039;s deletions of additions under various sections of the Income Tax Act. The Tribunal found no legal or factual errors in the CIT(A)&#039;s decisions, which were based on a detailed analysis of the evidence and relevant legal precedents, including the Bombay High Court ruling in CIT vs. Reliance Utilities and Power Limited. The decision was rendered on 23rd August 2021.</description>
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