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    <title>2021 (10) TMI 1400 - ITAT MUMBAI</title>
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    <description>The tribunal allowed the appeal, holding that the assessment order was not erroneous and prejudicial to the interest of revenue. It concluded that the Principal Commissioner of Income Tax could not expand the scope of limited scrutiny under section 263.</description>
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      <description>The tribunal allowed the appeal, holding that the assessment order was not erroneous and prejudicial to the interest of revenue. It concluded that the Principal Commissioner of Income Tax could not expand the scope of limited scrutiny under section 263.</description>
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