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    <title>2014 (7) TMI 1300 - ITAT MUMBAI</title>
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    <description>The Tribunal remanded the case to the Assessing Officer for fresh examination due to the interlinked nature of issues raised by the assessee regarding the treatment of income from manufacturing services, lease rental, and other income as income from other sources. The Tribunal&#039;s decision did not specifically address the disallowance of deduction u/s. 35(1)(iv). The appeal was allowed for statistical purposes, indicating a procedural rather than substantive determination.</description>
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      <description>The Tribunal remanded the case to the Assessing Officer for fresh examination due to the interlinked nature of issues raised by the assessee regarding the treatment of income from manufacturing services, lease rental, and other income as income from other sources. The Tribunal&#039;s decision did not specifically address the disallowance of deduction u/s. 35(1)(iv). The appeal was allowed for statistical purposes, indicating a procedural rather than substantive determination.</description>
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