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    <title>2022 (11) TMI 124 - ITAT MUMBAI</title>
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    <description>The Tribunal partly allowed the assessee&#039;s appeals for A.Y. 2014-15 and 2015-16. The disallowances related to making charges and wastage charges were deleted, and the protective addition of share application money under Section 68 was upheld. The appeal for A.Y. 2014-15 was dismissed for the Revenue.</description>
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      <description>The Tribunal partly allowed the assessee&#039;s appeals for A.Y. 2014-15 and 2015-16. The disallowances related to making charges and wastage charges were deleted, and the protective addition of share application money under Section 68 was upheld. The appeal for A.Y. 2014-15 was dismissed for the Revenue.</description>
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