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    <title>2023 (2) TMI 147 - ITAT MUMBAI</title>
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    <description>The Appellate Tribunal ITAT Mumbai upheld the CIT(A)&#039;s decisions in favor of the assessee in various appeals by revenue under the Income Tax Act. The issues included customs duty benefit, advance import license, and expenditure under Voluntary Retirement Scheme. The revenue&#039;s appeals were dismissed, leading to the deletion of additions, grant of benefits, and disallowance of expenditure in favor of the assessee for the relevant assessment years. Additionally, the cross objection by the assessee was dismissed as the revenue&#039;s appeals were also dismissed.</description>
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      <description>The Appellate Tribunal ITAT Mumbai upheld the CIT(A)&#039;s decisions in favor of the assessee in various appeals by revenue under the Income Tax Act. The issues included customs duty benefit, advance import license, and expenditure under Voluntary Retirement Scheme. The revenue&#039;s appeals were dismissed, leading to the deletion of additions, grant of benefits, and disallowance of expenditure in favor of the assessee for the relevant assessment years. Additionally, the cross objection by the assessee was dismissed as the revenue&#039;s appeals were also dismissed.</description>
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