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    <title>2014 (5) TMI 655 - ITAT AHMEDABAD</title>
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    <description>The Tribunal remanded the matter to the Assessing Officer for a fresh decision on the challenge to the levy of Fringe Benefit Tax on specific expenditures, aligning with previous decision principles. Additionally, the Tribunal directed the Assessing Officer to reconsider the recovery proceedings regarding the FBT amount deposited in a separate bank account, emphasizing the importance of a fair assessment process and providing the appellant with an opportunity to present their case. The appeal was allowed for statistical purposes, underscoring the need for a comprehensive assessment process.</description>
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