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    <title>2013 (3) TMI 556 - ITAT MUMBAI</title>
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    <description>The Tribunal allowed the appellant&#039;s appeal, deleting the penalty imposed under section 271(1)(c) of the Income Tax Act. The disallowance of the appellant&#039;s claim for differential interest on inter corporate deposits was also reduced by the ld. CIT(A) and upheld by the Tribunal.</description>
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