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    <description>The Appellate Tribunal ITAT Mumbai addressed the delay in filing the appeal before CIT(A), condoning the unintentional delay due to logistical challenges and key employee resignation. The Tribunal directed the CIT(A) to reconsider and decide on the disallowances of lease agreement registration, factory license fees, stamp duty on share certificates, employees&#039; contribution to Provident Fund, and ESIC on their merits following the appeal restoration.</description>
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