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    <title>2021 (2) TMI 414 - ITAT MUMBAI</title>
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    <description>The Appellate Tribunal ITAT Mumbai partially allowed the appeal, ruling in favor of the appellant on both issues. The Tribunal directed the Assessing Officer to rework the computation based on the correct utilization of the accumulated amount and upheld the appellant&#039;s contention regarding the exemption of dividend income. The order was pronounced on January 4, 2021.</description>
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      <description>The Appellate Tribunal ITAT Mumbai partially allowed the appeal, ruling in favor of the appellant on both issues. The Tribunal directed the Assessing Officer to rework the computation based on the correct utilization of the accumulated amount and upheld the appellant&#039;s contention regarding the exemption of dividend income. The order was pronounced on January 4, 2021.</description>
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