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    <title>2019 (3) TMI 612 - CESTAT MUMBAI</title>
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    <description>The Tribunal set aside the impugned order and remanded the case for fresh consideration, emphasizing the need to properly analyze the nature and eligibility of expenses for deduction in the taxable value. The decision addressed the misinterpretation of the remand direction by the adjudicating authority and underscored the importance of accurately assessing reimbursable expenses based on supporting evidence. The appeals were allowed for a reevaluation of the expenses, with a directive to consider all relevant evidence before determining the liability.</description>
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      <description>The Tribunal set aside the impugned order and remanded the case for fresh consideration, emphasizing the need to properly analyze the nature and eligibility of expenses for deduction in the taxable value. The decision addressed the misinterpretation of the remand direction by the adjudicating authority and underscored the importance of accurately assessing reimbursable expenses based on supporting evidence. The appeals were allowed for a reevaluation of the expenses, with a directive to consider all relevant evidence before determining the liability.</description>
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