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    <description>The ITAT Mumbai dismissed the appeal on 7th September 2011, upholding the CIT(A)&#039;s decision to delete additions for transfer fees, non-occupancy charges, and interest received from the bank under the mutuality principle. The ITAT referenced relevant judgments and rulings supporting the application of the mutuality principle in each instance, leading to the dismissal of all grounds of appeal.</description>
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