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    <title>2022 (5) TMI 440 - ITAT MUMBAI</title>
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    <description>The Tribunal upheld the order passed under section 263, setting aside the assessment order for fresh assessment after disallowing expenses not directly related to income from dividend and interest. The appellant&#039;s arguments regarding past practices and inadequate submission opportunities were rejected, affirming the disallowance of expenses under section 57(iii) of the Income Tax Act, 1961.</description>
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      <description>The Tribunal upheld the order passed under section 263, setting aside the assessment order for fresh assessment after disallowing expenses not directly related to income from dividend and interest. The appellant&#039;s arguments regarding past practices and inadequate submission opportunities were rejected, affirming the disallowance of expenses under section 57(iii) of the Income Tax Act, 1961.</description>
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