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    <title>2023 (6) TMI 665 - ITAT MUMBAI</title>
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    <description>The Tribunal ruled in favor of the assessee on various grounds including disallowance under section 43B, club membership fees, interest from the Income Tax Department, deduction under section 80HHC, head office expenses, long-term capital loss, additional depreciation, contributions to local organizations, rural development expenses, exchange rate fluctuation loss, PF/ESIC payments, advertisement film expenses, professional fees for software development, exclusion of sales tax and excise duty from turnover, deductions under section 80IA for Vikram Power Unit and rail system, and deduction under section 80M.</description>
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      <link>https://www.taxtmi.com/caselaws?id=439091</link>
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