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    <description>The Appellate Tribunal CESTAT, New Delhi allowed the Revenue&#039;s appeal, overturning the Appellate Authority&#039;s decision that reimbursed expenses are not taxable under the Finance Act, 1994. The Tribunal found that notice could not be served on the Respondent as all notices were returned undelivered due to the addressee&#039;s unavailability at the address.</description>
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