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    <title>2018 (1) TMI 233 - ITAT MUMBAI</title>
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    <description>The Tribunal upheld the AO&#039;s classification of interest income from fixed deposits as &#039;Business Income,&#039; dismissing the Revenue&#039;s appeal. It found the AO had applied his mind and taken a plausible view, affirming the Commissioner of Income Tax (Appeal) order. The Tribunal restored the AO&#039;s assessment order dated 08/10/2010, with the final decision pronounced on 07/12/2017.</description>
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      <description>The Tribunal upheld the AO&#039;s classification of interest income from fixed deposits as &#039;Business Income,&#039; dismissing the Revenue&#039;s appeal. It found the AO had applied his mind and taken a plausible view, affirming the Commissioner of Income Tax (Appeal) order. The Tribunal restored the AO&#039;s assessment order dated 08/10/2010, with the final decision pronounced on 07/12/2017.</description>
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