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    <title>2025 (8) TMI 537 - ITAT MUMBAI</title>
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    <description>The ITAT Mumbai restored the matter to the AO for fresh adjudication after the assessee submitted additional evidence regarding the nature of foreign trust ownership. The tribunal accepted the late filing of the confirmation letter from the trustee and RM file note, noting the assessee was only a beneficiary, not the settlor. The appeal was allowed for statistical purposes.</description>
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      <description>The ITAT Mumbai restored the matter to the AO for fresh adjudication after the assessee submitted additional evidence regarding the nature of foreign trust ownership. The tribunal accepted the late filing of the confirmation letter from the trustee and RM file note, noting the assessee was only a beneficiary, not the settlor. The appeal was allowed for statistical purposes.</description>
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