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    <title>2014 (11) TMI 729 - ITAT DELHI</title>
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    <description>The Tribunal allowed the appeals for statistical purposes, directing the AO to re-examine the taxability of dividend income and bank interest while confirming that the loan written back is not taxable under Section 41(1). The Tribunal emphasized the need for verification to ensure that the income and losses are correctly accounted for in the appropriate entities.</description>
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      <description>The Tribunal allowed the appeals for statistical purposes, directing the AO to re-examine the taxability of dividend income and bank interest while confirming that the loan written back is not taxable under Section 41(1). The Tribunal emphasized the need for verification to ensure that the income and losses are correctly accounted for in the appropriate entities.</description>
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