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    <title>2019 (3) TMI 1064 - ITAT MUMBAI</title>
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    <description>The ITAT partly allowed the assessee&#039;s appeals and dismissed the revenue&#039;s appeals. The reopening of the assessment was upheld, but the disallowance under Section 40A(3) related to aggregate payments was deleted. The addition of Rs. 12,39,57,666/- as suppressed production was also deleted, affirming the CIT(A)&#039;s decision based on the CESTAT&#039;s ruling.</description>
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      <description>The ITAT partly allowed the assessee&#039;s appeals and dismissed the revenue&#039;s appeals. The reopening of the assessment was upheld, but the disallowance under Section 40A(3) related to aggregate payments was deleted. The addition of Rs. 12,39,57,666/- as suppressed production was also deleted, affirming the CIT(A)&#039;s decision based on the CESTAT&#039;s ruling.</description>
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