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    <title>2004 (5) TMI 619 - ITAT MUMBAI</title>
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    <description>The Tribunal partially allowed the assessee&#039;s appeals, directing the AO to make adjustments as per the Tribunal&#039;s findings. The disallowance under Section 40A(8) was removed, legal and professional fees were upheld as non-deductible, the deduction under Section 80MM was to be recalculated based on actual figures, and pooja expenses were allowed as business expenditure.</description>
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      <title>2004 (5) TMI 619 - ITAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=303455</link>
      <description>The Tribunal partially allowed the assessee&#039;s appeals, directing the AO to make adjustments as per the Tribunal&#039;s findings. The disallowance under Section 40A(8) was removed, legal and professional fees were upheld as non-deductible, the deduction under Section 80MM was to be recalculated based on actual figures, and pooja expenses were allowed as business expenditure.</description>
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