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    <title>2023 (7) TMI 819 - ITAT MUMBAI</title>
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    <description>The Tribunal allowed the assessee&#039;s appeal in part for statistical purposes, dismissing the Revenue&#039;s appeal. The Tribunal upheld the CIT(A)&#039;s decision on various issues, including appreciating the value of assets and shareholding, while directing further adjudication on deductions and interest levies. The Tribunal deemed certain issues consequential and allowed them for statistical purposes, setting aside the impugned order for necessary verification and directing the levy of interest under specific sections of the Act.</description>
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      <description>The Tribunal allowed the assessee&#039;s appeal in part for statistical purposes, dismissing the Revenue&#039;s appeal. The Tribunal upheld the CIT(A)&#039;s decision on various issues, including appreciating the value of assets and shareholding, while directing further adjudication on deductions and interest levies. The Tribunal deemed certain issues consequential and allowed them for statistical purposes, setting aside the impugned order for necessary verification and directing the levy of interest under specific sections of the Act.</description>
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