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    <title>2015 (3) TMI 532 - ITAT MUMBAI</title>
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    <description>The Tribunal partially allowed the appeal, deleting penalties under Sections 80-I, 40A(3), and 43B, while upholding the penalty for disallowance of capital expenditure on repairs and replacement of plant and machinery. The decision was rendered on March 4, 2015.</description>
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