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2017 (12) TMI 1555 - ITAT MUMBAIRectification of mistake - claim of the assessee u/s. 23(l)(c) - Held that:- We rectify the order and we direct the AO as under:- “The assessment is already set aside. We direct the A.O. also to look into the claim of the assessee u/s. 23(l)(c) as all the facts relevant are available before the A.O., he is directed to allow the relief u/s. 23(l)(c) in view of the Tribunal's decision in the case of Premsudha Exports (P) Ltd vs. ACIT (CC) Mumbai (2007 (5) TMI 348 - ITAT MUMBAI) after due verification.”
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