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    <title>2017 (4) TMI 1551 - ITAT CHANDIGARH</title>
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    <description>The ITAT upheld the treatment of interest earned on pre-operative deposits and miscellaneous income as income from other sources due to the lack of evidence and failure to discharge the onus by the assessee. The appeal was dismissed on both issues.</description>
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      <description>The ITAT upheld the treatment of interest earned on pre-operative deposits and miscellaneous income as income from other sources due to the lack of evidence and failure to discharge the onus by the assessee. The appeal was dismissed on both issues.</description>
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