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    <title>2011 (3) TMI 1354 - ITAT MUMBAI</title>
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    <description>The tribunal set aside the CIT(A)&#039;s orders in a dispute over insurance premium and guarantee charges payments, directing a re-examination of the mutuality issue and taxability of payments to M/s. KPMG International. The tribunal emphasized the need for comprehensive analysis and remanded the matter for fresh adjudication, allowing all revenue&#039;s appeals for statistical purposes. The decision underscored addressing all relevant aspects, including the assessee&#039;s grounds, for a fair and thorough resolution.</description>
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