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    <title>2022 (7) TMI 156 - ITAT MUMBAI</title>
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    <description>The Tribunal partly allowed the appeal, dismissing Grounds 1 and 2, allowing Ground 3, partly allowing Ground 4, and disposing of Ground 5 as infructuous. The Tribunal confirmed the Principal Commissioner of Income Tax&#039;s order regarding share application money received from one entity but set aside the order on other issues, including the deduction under Section 57 of the Income Tax Act, 1961.</description>
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      <description>The Tribunal partly allowed the appeal, dismissing Grounds 1 and 2, allowing Ground 3, partly allowing Ground 4, and disposing of Ground 5 as infructuous. The Tribunal confirmed the Principal Commissioner of Income Tax&#039;s order regarding share application money received from one entity but set aside the order on other issues, including the deduction under Section 57 of the Income Tax Act, 1961.</description>
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