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    <title>2026 (4) TMI 1902 - ITAT MUMBAI</title>
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    <description>The Revenue withdrew its Income Tax appeal because the tax effect was below the CBDT monetary limit for filing appeals before the ITAT and the matter did not fall within the specified exceptions. The assessee&#039;s cross-objection raised issues stated to be independent of the departmental appeal; it was therefore retained for a separate merits hearing, subject to condonation of delay. The Revenue appeal was dismissed as withdrawn, while the cross-objection was scheduled for further hearing.</description>
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      <description>The Revenue withdrew its Income Tax appeal because the tax effect was below the CBDT monetary limit for filing appeals before the ITAT and the matter did not fall within the specified exceptions. The assessee&#039;s cross-objection raised issues stated to be independent of the departmental appeal; it was therefore retained for a separate merits hearing, subject to condonation of delay. The Revenue appeal was dismissed as withdrawn, while the cross-objection was scheduled for further hearing.</description>
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