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    <title>2017 (4) TMI 1444 - ITAT MUMBAI</title>
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    <description>The Tribunal allowed the appeal for statistical purposes, remanding various grounds to the Assessing Officer for fresh examination based on factual matrix and legal considerations. The Tribunal directed reevaluation of issues such as treatment of income from manufacturing services, lease rental, disallowance of business expenditure, set off of business loss, and treatment of interest income, ensuring consistency with prior judgments. The delay in filing the appeal was condoned due to a reasonable cause, allowing the Tribunal to proceed with adjudication on its merits.</description>
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