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    <title>2023 (9) TMI 1418 - ITAT MUMBAI</title>
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    <description>The Tribunal recalled its previous order dated 23.03.2022 in ITA No. 1034 &amp; 1035/M/2010 and ITA No.2041/M/2010, following an application by the assessee, M/s. Tech Mahindra Ltd., under section 254(2) of the Income Tax Act, 1961. The Tribunal acknowledged the failure to consider a pertinent decision by the Bombay HC in CIT-9 Vs. M/s. Indo American Jewellery Ltd. concerning interest on credits to USA-Associated Enterprises. The order was recalled to allow the assessee a fresh hearing, addressing the oversight and preventing further litigation.</description>
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