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    <title>2023 (2) TMI 1110 - ITAT MUMBAI</title>
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    <description>The Appellate Tribunal directed the Assessing Officer to recompute the tax liability after allowing the set-off of MAT credit under Section 115JAA, partially allowing the appeal by the Assessee. The Tribunal dismissed the grounds related to the disallowance of PF and ESIC payments as the Appellant chose not to press them during the proceedings.</description>
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      <description>The Appellate Tribunal directed the Assessing Officer to recompute the tax liability after allowing the set-off of MAT credit under Section 115JAA, partially allowing the appeal by the Assessee. The Tribunal dismissed the grounds related to the disallowance of PF and ESIC payments as the Appellant chose not to press them during the proceedings.</description>
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