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    <title>2015 (8) TMI 1011 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal partly allowed the appeal, emphasizing the need for probative evidence. The appellant&#039;s plea for cum-tax benefit was accepted, with penalties under Section 76 set aside and under Section 78 confirmed. The appellant was directed to recompute liability and pay the determined amount within 30 days. No costs were imposed.</description>
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      <description>The Tribunal partly allowed the appeal, emphasizing the need for probative evidence. The appellant&#039;s plea for cum-tax benefit was accepted, with penalties under Section 76 set aside and under Section 78 confirmed. The appellant was directed to recompute liability and pay the determined amount within 30 days. No costs were imposed.</description>
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