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    <title>2021 (9) TMI 637 - ITAT BANGALORE</title>
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    <description>The Tribunal upheld the disallowance of expenses under Section 57 of the Income Tax Act, rejected the claim of double disallowance, and dismissed the alternative claim under Section 48. The appeal by the assessee was dismissed, and the decision was pronounced in the open court on September 6, 2021.</description>
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      <description>The Tribunal upheld the disallowance of expenses under Section 57 of the Income Tax Act, rejected the claim of double disallowance, and dismissed the alternative claim under Section 48. The appeal by the assessee was dismissed, and the decision was pronounced in the open court on September 6, 2021.</description>
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