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    <title>2014 (7) TMI 510 - ITAT MUMBAI</title>
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    <description>The Tribunal ruled in favor of the assessee on all grounds: 1. No addition to rental income for Malabar Hill flat; reassessment for Andheri flat only if evidence supports higher ratable value. 2. Deletion of interest disallowance due to sufficient interest-free funds. 3. Classification of capital gain on the sale of the flat as long-term.</description>
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