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    <description>Summaries: transportation costs for moving offshore employees to Indian work sites are treated as fringe benefit tax liable; retrospective rent arrears were characterized as income from house property; a charitable trust&#039;s specified purposes sufficed to permit accumulation; disclosed write offs in audit statements preclude penalty under Section 271(1)(c); procedural failure to object before the first appellate authority can bar later tribunal appeals.</description>
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      <description>Summaries: transportation costs for moving offshore employees to Indian work sites are treated as fringe benefit tax liable; retrospective rent arrears were characterized as income from house property; a charitable trust&#039;s specified purposes sufficed to permit accumulation; disclosed write offs in audit statements preclude penalty under Section 271(1)(c); procedural failure to object before the first appellate authority can bar later tribunal appeals.</description>
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