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    <title>2020 (10) TMI 650 - ITAT BANGALORE</title>
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    <description>The Tribunal remitted the primary issues back to the AO for fresh consideration, directing a re-examination of income nature, mutuality principle, and interest income classification. Judicial precedents were emphasized, and the assessee was given an opportunity to present relevant evidence. The appeal was partly allowed for statistical purposes.</description>
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