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    <title>2023 (9) TMI 879 - ITAT MUMBAI</title>
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    <description>The Tribunal dismissed all Revenue appeals, upholding the deletion of additions related to the lower price charged from a related party and the restriction of disallowance under Section 14A to the amount of exempt income. The Tribunal emphasized that revenue authorities cannot interfere with business decisions supported by plausible explanations and previous Tribunal decisions.</description>
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      <description>The Tribunal dismissed all Revenue appeals, upholding the deletion of additions related to the lower price charged from a related party and the restriction of disallowance under Section 14A to the amount of exempt income. The Tribunal emphasized that revenue authorities cannot interfere with business decisions supported by plausible explanations and previous Tribunal decisions.</description>
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