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    <title>2023 (1) TMI 263 - ITAT PUNE</title>
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    <description>The Tribunal allowed the appeal, concluding that the write-off of customs duty drawback by the appellant was eligible for deduction in the impugned assessment year. The lower authorities&#039; orders were set aside, and the Tribunal deemed the claim bonafide and justified, aligning with judicial precedents and principles. The delay in filing the appeal was condoned, and the decision was pronounced on November 10, 2022.</description>
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      <description>The Tribunal allowed the appeal, concluding that the write-off of customs duty drawback by the appellant was eligible for deduction in the impugned assessment year. The lower authorities&#039; orders were set aside, and the Tribunal deemed the claim bonafide and justified, aligning with judicial precedents and principles. The delay in filing the appeal was condoned, and the decision was pronounced on November 10, 2022.</description>
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