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    <title>2014 (1) TMI 1929 - ITAT HYDERABAD</title>
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    <description>The Tribunal partially allowed the Assessee&#039;s Appeal for statistical purposes, remitting the issue of non-accounting of cash receipts back to the Assessing Officer for fresh consideration due to discrepancies in evidence. The addition on account of the difference in collections of the movie was also remitted for further examination as the agreement provided was deemed self-serving. The disallowance of production expenditure was overturned, allowing the expenditure and setting aside the AO&#039;s disallowance. The Revenue&#039;s appeal was allowed for statistical purposes.</description>
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      <title>2014 (1) TMI 1929 - ITAT HYDERABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=308094</link>
      <description>The Tribunal partially allowed the Assessee&#039;s Appeal for statistical purposes, remitting the issue of non-accounting of cash receipts back to the Assessing Officer for fresh consideration due to discrepancies in evidence. The addition on account of the difference in collections of the movie was also remitted for further examination as the agreement provided was deemed self-serving. The disallowance of production expenditure was overturned, allowing the expenditure and setting aside the AO&#039;s disallowance. The Revenue&#039;s appeal was allowed for statistical purposes.</description>
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      <pubDate>Fri, 10 Jan 2014 00:00:00 +0530</pubDate>
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