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    <title>1996 (7) TMI 574 - ITAT MUMBAI</title>
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    <description>The Tribunal dismissed all three appeals by the department, confirming the CIT(A)&#039;s orders in favor of the assessee. The Tribunal emphasized the genuineness of the donation and the applicability of deductions under section 35CCA, thereby negating the penalties and additional tax imposed by the AO.</description>
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      <description>The Tribunal dismissed all three appeals by the department, confirming the CIT(A)&#039;s orders in favor of the assessee. The Tribunal emphasized the genuineness of the donation and the applicability of deductions under section 35CCA, thereby negating the penalties and additional tax imposed by the AO.</description>
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