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    <title>2023 (1) TMI 90 - ITAT MUMBAI</title>
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    <description>The ITAT upheld the CIT(A)&#039;s decisions in dismissing the appeals filed by the assessee. The disallowance of prior period expenditure, property tax for Dock Yard Godown, depreciation on new assets, depreciation rate on software, and various expenses based on turnover were all upheld due to lack of substantiating evidence provided by the assessee. The ITAT found no errors in the lower authorities&#039; decisions and dismissed the appeals on all grounds raised by the assessee.</description>
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      <link>https://www.taxtmi.com/caselaws?id=432343</link>
      <description>The ITAT upheld the CIT(A)&#039;s decisions in dismissing the appeals filed by the assessee. The disallowance of prior period expenditure, property tax for Dock Yard Godown, depreciation on new assets, depreciation rate on software, and various expenses based on turnover were all upheld due to lack of substantiating evidence provided by the assessee. The ITAT found no errors in the lower authorities&#039; decisions and dismissed the appeals on all grounds raised by the assessee.</description>
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