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    <title>2021 (2) TMI 360 - ITAT HYDERABAD</title>
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    <description>The tribunal partially allowed the assessee&#039;s appeals for three assessment years, condoning the delay in filing the appeal for AY 2014-15 and accepting the mutuality claim for transfer fee payments. However, the tribunal dismissed the appeals for the remaining three assessment years, upholding the disallowance of the mutuality claim on interest on investments made in nationalized banks. The judgment was pronounced on 1st February 2021.</description>
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      <description>The tribunal partially allowed the assessee&#039;s appeals for three assessment years, condoning the delay in filing the appeal for AY 2014-15 and accepting the mutuality claim for transfer fee payments. However, the tribunal dismissed the appeals for the remaining three assessment years, upholding the disallowance of the mutuality claim on interest on investments made in nationalized banks. The judgment was pronounced on 1st February 2021.</description>
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