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    <title>2021 (10) TMI 461 - ITAT BANGALORE</title>
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    <description>The Tribunal allowed the appeal filed by the assessee and dismissed the appeal of the revenue, confirming decisions on issues related to deductions under the Income-tax Act, disallowance of commission provision, setting off of losses and unabsorbed depreciation, refund granting, deduction under section 35(2AB), and disallowance under section 14A. The Tribunal admitted additional claims for deductions, allowed commission provision based on accrual principles, and upheld decisions favoring the assessee on various issues.</description>
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      <description>The Tribunal allowed the appeal filed by the assessee and dismissed the appeal of the revenue, confirming decisions on issues related to deductions under the Income-tax Act, disallowance of commission provision, setting off of losses and unabsorbed depreciation, refund granting, deduction under section 35(2AB), and disallowance under section 14A. The Tribunal admitted additional claims for deductions, allowed commission provision based on accrual principles, and upheld decisions favoring the assessee on various issues.</description>
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      <pubDate>Fri, 08 Oct 2021 00:00:00 +0530</pubDate>
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