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    <title>2014 (4) TMI 746 - ITAT MUMBAI</title>
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    <description>The Tribunal allowed the appeal in part, upholding the penalty imposition for loan creditors due to non-filing of confirmations but rejecting the penalty for charity and donations disallowance. The Tribunal concluded that the assessee had made full disclosure in the P&amp;amp;L account, indicating no failure to disclose income particulars fully.</description>
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      <description>The Tribunal allowed the appeal in part, upholding the penalty imposition for loan creditors due to non-filing of confirmations but rejecting the penalty for charity and donations disallowance. The Tribunal concluded that the assessee had made full disclosure in the P&amp;amp;L account, indicating no failure to disclose income particulars fully.</description>
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