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    <title>2023 (8) TMI 913 - ITAT MUMBAI</title>
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    <description>The Tribunal allowed the appeal, quashing the rectification order passed by the Assessing Officer under Section 154 of the Income Tax Act. The Tribunal emphasized that the issues raised were debatable and required further investigation, making them unsuitable for rectification under Section 154. Consequently, the Tribunal rendered the other grounds of appeal, including the addition of sales promotion expenses and consequential levies of interest, infructuous.</description>
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      <description>The Tribunal allowed the appeal, quashing the rectification order passed by the Assessing Officer under Section 154 of the Income Tax Act. The Tribunal emphasized that the issues raised were debatable and required further investigation, making them unsuitable for rectification under Section 154. Consequently, the Tribunal rendered the other grounds of appeal, including the addition of sales promotion expenses and consequential levies of interest, infructuous.</description>
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