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    <title>2015 (4) TMI 92 - ITAT MUMBAI</title>
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    <description>The Tribunal partially allowed the assessee&#039;s appeal, directing the AO to reconsider the pre-operative income issue. The Tribunal upheld the CIT(A)&#039;s decisions on various issues, including the allowability of license fees, provident fund dues, club entry fees, and brand service fees, as well as the deletion of interest disallowance on loans to subsidiaries. The Revenue&#039;s appeal was also partially allowed.</description>
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      <description>The Tribunal partially allowed the assessee&#039;s appeal, directing the AO to reconsider the pre-operative income issue. The Tribunal upheld the CIT(A)&#039;s decisions on various issues, including the allowability of license fees, provident fund dues, club entry fees, and brand service fees, as well as the deletion of interest disallowance on loans to subsidiaries. The Revenue&#039;s appeal was also partially allowed.</description>
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