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    <title>2019 (6) TMI 1370 - ITAT MUMBAI</title>
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    <description>The Tribunal allowed the appeal of the assessee, setting aside the CIT(A)&#039;s findings and treating disputed incomes as business income or capital receipts. The Tribunal also ruled that no disallowance was necessary under section 14A as there was no exempt income during the relevant year.</description>
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      <description>The Tribunal allowed the appeal of the assessee, setting aside the CIT(A)&#039;s findings and treating disputed incomes as business income or capital receipts. The Tribunal also ruled that no disallowance was necessary under section 14A as there was no exempt income during the relevant year.</description>
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