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    <title>2020 (4) TMI 286 - ITAT MUMBAI</title>
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    <description>The ITAT dismissed appeals in ITA Nos 7054, 7358/Mum/2016 &amp; 3661/Mum/2016 as infructuous. In ITA No.5774/Mum/2017, the Tribunal upheld the assessee&#039;s eligibility for deduction under section 80-IA(4) as a Container Freight Station. In ITA No.5658/Mum/2017, the Tribunal upheld the disallowance of interest on Fixed Deposits, remanded rental income for fresh adjudication, and directed the AO to verify exempt income for disallowance under section 14A. Grounds 3 to 5 were not pressed, ground 6 was dismissed as consequential, and ground 7 required no adjudication. The assessee&#039;s appeal was partly allowed.</description>
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      <description>The ITAT dismissed appeals in ITA Nos 7054, 7358/Mum/2016 &amp; 3661/Mum/2016 as infructuous. In ITA No.5774/Mum/2017, the Tribunal upheld the assessee&#039;s eligibility for deduction under section 80-IA(4) as a Container Freight Station. In ITA No.5658/Mum/2017, the Tribunal upheld the disallowance of interest on Fixed Deposits, remanded rental income for fresh adjudication, and directed the AO to verify exempt income for disallowance under section 14A. Grounds 3 to 5 were not pressed, ground 6 was dismissed as consequential, and ground 7 required no adjudication. The assessee&#039;s appeal was partly allowed.</description>
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