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    <title>2014 (7) TMI 906 - ITAT MUMBAI</title>
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    <description>The Tribunal quashed the reassessment order, finding that the reopening was invalid as it was based on the same information already available during the original assessment, without any new tangible material evidence. As a result, the Tribunal did not address the individual issues concerning the inclusion of various expenses in the Fringe Benefit Tax (FBT) calculation. The appeal by the assessee was allowed.</description>
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      <title>2014 (7) TMI 906 - ITAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=249870</link>
      <description>The Tribunal quashed the reassessment order, finding that the reopening was invalid as it was based on the same information already available during the original assessment, without any new tangible material evidence. As a result, the Tribunal did not address the individual issues concerning the inclusion of various expenses in the Fringe Benefit Tax (FBT) calculation. The appeal by the assessee was allowed.</description>
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