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    <title>2020 (10) TMI 476 - CESTAT MUMBAI</title>
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    <description>The Tribunal set aside the order and remanded the case involving M/s Radioactiv Entertainment back to the original authority for reevaluation. The appellant was directed to provide necessary records for assessment in accordance with the Supreme Court&#039;s decision. The dispute centered on the interpretation of section 67 of the Finance Act, 1994, regarding the inclusion of expenses in the assessable value for tax liability, with both parties lacking sufficient evidence to support their positions.</description>
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      <description>The Tribunal set aside the order and remanded the case involving M/s Radioactiv Entertainment back to the original authority for reevaluation. The appellant was directed to provide necessary records for assessment in accordance with the Supreme Court&#039;s decision. The dispute centered on the interpretation of section 67 of the Finance Act, 1994, regarding the inclusion of expenses in the assessable value for tax liability, with both parties lacking sufficient evidence to support their positions.</description>
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