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    <title>2010 (11) TMI 1012 - ITAT MUMBAI</title>
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    <description>The appeal is allowed for statistical purposes, and the matter is remitted back to the CIT(A) for a fresh examination of the claim on its merits in accordance with the law, providing a reasonable opportunity of hearing to both parties. The issue revolves around the rejection of the assessee&#039;s claim regarding expenditure on Trips schemes not liable for FBT based on CBDT circular 8/2005, with reference to relevant case law.</description>
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      <description>The appeal is allowed for statistical purposes, and the matter is remitted back to the CIT(A) for a fresh examination of the claim on its merits in accordance with the law, providing a reasonable opportunity of hearing to both parties. The issue revolves around the rejection of the assessee&#039;s claim regarding expenditure on Trips schemes not liable for FBT based on CBDT circular 8/2005, with reference to relevant case law.</description>
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