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    <title>2012 (5) TMI 459 - ITAT, Mumbai</title>
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    <description>The Tribunal dismissed the appeal regarding the classification of ESOP income as &quot;perquisites,&quot; restored the ARV issue to the AO for fresh adjudication, upheld the disallowance of management fees, and granted partial relief concerning the imposition of interest. Both appeals were partly allowed in these terms.</description>
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