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    <title>2016 (4) TMI 120 - ITAT MUMBAI</title>
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    <description>The Tribunal emphasized consistency in tax treatment and specific requirements for deductions under section 80IB. The AO was instructed to re-examine the classification of rental income and deductibility of legal fees, providing the assessee with opportunities to present evidence. The appeals for various assessment years were partly allowed for statistical purposes except for one year, which was dismissed.</description>
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      <description>The Tribunal emphasized consistency in tax treatment and specific requirements for deductions under section 80IB. The AO was instructed to re-examine the classification of rental income and deductibility of legal fees, providing the assessee with opportunities to present evidence. The appeals for various assessment years were partly allowed for statistical purposes except for one year, which was dismissed.</description>
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