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    <title>2014 (2) TMI 1213 - ITAT MUMBAI</title>
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    <description>The Tribunal ruled in favor of the assessee on all contested grounds. The additions made by the Assessing Officer were deemed unwarranted and lacking factual basis. The Tribunal concluded that the amounts in question were not taxable as per the provisions of the Income Tax Act, 1961. The appeal by the AO was dismissed, and relief was granted to the assessee.</description>
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      <description>The Tribunal ruled in favor of the assessee on all contested grounds. The additions made by the Assessing Officer were deemed unwarranted and lacking factual basis. The Tribunal concluded that the amounts in question were not taxable as per the provisions of the Income Tax Act, 1961. The appeal by the AO was dismissed, and relief was granted to the assessee.</description>
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