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    <title>2023 (2) TMI 1399 - ITAT MUMBAI</title>
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    <description>The disputed addition for investment in property was deleted in appellate proceedings after the assessee produced material and the Assessing Officer, in remand, accepted that the investment was made through the NRE account with the source explained. On that basis, the Department had no surviving grievance on the principal issue. As the remaining grounds then fell below the prescribed monetary limit for departmental appeals, the Revenue&#039;s appeal was not maintainable overall.</description>
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      <description>The disputed addition for investment in property was deleted in appellate proceedings after the assessee produced material and the Assessing Officer, in remand, accepted that the investment was made through the NRE account with the source explained. On that basis, the Department had no surviving grievance on the principal issue. As the remaining grounds then fell below the prescribed monetary limit for departmental appeals, the Revenue&#039;s appeal was not maintainable overall.</description>
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