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2014 (11) TMI 1236 - AT - Income TaxDisallowance made by the AO on monitoring and community development expenses - Disallowance made by the AO on meter replacement expenses - revenue or capital expenditure - Profits eligible for deduction u/s. 80IA - apportioning the head office expenses - MAT applicability as per section 115JB - HELD THAT:- As decided in own case [2013 (8) TMI 836 - ITAT MUMBAI] wherein following the decisions of the Tribunal in earlier years has deleted the addition. Respectfully following the decision of the Tribunal in earlier years grounds raised by the Revenue is dismissed.
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