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2022 (7) TMI 1357 - ITAT MUMBAIDisallowance of deduction claimed u/s 35(1)(ii) in respect of donation given by the assessee - AO disallowed claim on the basis of certain information shared by the Investigation wing and the said disallowance was confirmed by learned CIT(A) - HELD THAT:- As identical disallowance made in the hands of the assessee in A.Y. 2012-13 [2022 (3) TMI 1451 - ITAT MUMBAI] has since been deleted by the Division Bench of the Tribunal - Thus we respectfully follow the judicial precedence and set aside the order of the CIT(A) and direct the Assessing officer to delete the addition and allow the ground of appeal in favour of the assessee.
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