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    <title>2016 (7) TMI 1494 - ITAT MUMBAI</title>
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    <description>The Tribunal partly allowed the appeal and Cross Objection (CO) filed by the assessee, dismissing the appeal of the Assessing Officer (AO). The Tribunal directed the First Appellate Authority (FAA) to adjudicate certain issues and remanded others to the AO for fresh consideration. The decisions were based on legal principles, including allowing additional claims before appellate authorities and emphasizing consistency in judgments. The assessee received relief on various grounds, such as the deduction claimed under Section 80IB and the treatment of deemed dividend under Section 2(22)(e), while certain issues, like taxation of interest income from fixed deposits, were referred back to the AO for further examination.</description>
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      <title>2016 (7) TMI 1494 - ITAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=278107</link>
      <description>The Tribunal partly allowed the appeal and Cross Objection (CO) filed by the assessee, dismissing the appeal of the Assessing Officer (AO). The Tribunal directed the First Appellate Authority (FAA) to adjudicate certain issues and remanded others to the AO for fresh consideration. The decisions were based on legal principles, including allowing additional claims before appellate authorities and emphasizing consistency in judgments. The assessee received relief on various grounds, such as the deduction claimed under Section 80IB and the treatment of deemed dividend under Section 2(22)(e), while certain issues, like taxation of interest income from fixed deposits, were referred back to the AO for further examination.</description>
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