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    <title>2018 (2) TMI 1514 - ITAT MUMBAI</title>
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    <description>The Tribunal allowed the condonation of delay in filing the cross-objection, permitted depreciation on BOT rights for the Mumbra Bypass Road, upheld the allowance of foreign exchange loss for genuine business purposes, and directed exclusion of certain expenses under section 14A. The Tribunal restored the issue of section 14A&#039;s applicability to book profit computation for fresh adjudication. The judgments were collectively delivered without individual opinions, based on consistent legal principles and precedents.</description>
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      <description>The Tribunal allowed the condonation of delay in filing the cross-objection, permitted depreciation on BOT rights for the Mumbra Bypass Road, upheld the allowance of foreign exchange loss for genuine business purposes, and directed exclusion of certain expenses under section 14A. The Tribunal restored the issue of section 14A&#039;s applicability to book profit computation for fresh adjudication. The judgments were collectively delivered without individual opinions, based on consistent legal principles and precedents.</description>
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