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    <title>2023 (10) TMI 646 - ITAT MUMBAI</title>
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    <description>The appeal was partly allowed with Grounds No. 1 and 4 allowed, Ground No. 2 dismissed, and Ground No. 3 allowed, resulting in the deletion of certain disallowances and remanding issues for fresh consideration.</description>
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      <description>The appeal was partly allowed with Grounds No. 1 and 4 allowed, Ground No. 2 dismissed, and Ground No. 3 allowed, resulting in the deletion of certain disallowances and remanding issues for fresh consideration.</description>
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