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    <title>2014 (1) TMI 241 - ITAT MUMBAI</title>
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    <description>The Tribunal directed a fresh consideration of the Assessee&#039;s appeals regarding the exclusion of profit on the sale of DEPB, deduction under section 80-HHC in relation to section 80-IB(13), and treatment of advance license benefit, DEPB, and DFRC benefit. The Tribunal emphasized adherence to the latest legal interpretations, overturning earlier High Court decisions based on subsequent Supreme Court rulings. The appeals were to be re-evaluated in line with the current legal framework, ensuring a fair and lawful resolution of the tax matters at hand.</description>
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