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    <title>2022 (11) TMI 938 - ITAT MUMBAI</title>
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    <description>The Tribunal allowed the appeals for statistical purposes, directing the AO to re-examine the issue of disallowance of work-in-progress (WIP) and denial of carry forward claims for AY 2011-12 and 2012-13. The Tribunal considered additional evidence presented by the assessee&#039;s counsel crucial for resolving the dispute and ordered the matter to be restored to the AO for fresh adjudication, emphasizing thorough verification of payments and their purpose.</description>
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