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2021 (5) TMI 1030 - ITAT MUMBAIDisallowance made on account of prior period expenses - crystalization of work/services rendered in earlier year - mercantile system of accounting followed - HELD THAT:- We find that similar disallowances made by the ld. AO were deleted by this Tribunal in assessee’s own case upto Asst Year 2005-06 [2021 (2) TMI 733 - ITAT MUMBAI] Respectfully following the aforesaid decision, we find no infirmity in the order of the ld. CIT(A) deleting the disallowance made on account of prior period expenses. Accordingly, the grounds raised by the Revenue are dismissed.
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