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    <title>2011 (8) TMI 1351 - ITAT MUMBAI</title>
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    <description>The Tribunal dismissed all appeals concerning the assessment under section 144 of the Income Tax Act for the years 2002-03, 2004-05, and 2006-07. The issues included the exemption of transfer fees, various charges, non-occupancy charges, and interest received from Co-operative Banks under the principle of mutuality and section 80P(2)(c). The Tribunal upheld the decisions of the CIT(A) based on legal precedents, ruling in favor of the Co-operative Housing Society for all grounds raised by the Assessing Officer.</description>
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      <description>The Tribunal dismissed all appeals concerning the assessment under section 144 of the Income Tax Act for the years 2002-03, 2004-05, and 2006-07. The issues included the exemption of transfer fees, various charges, non-occupancy charges, and interest received from Co-operative Banks under the principle of mutuality and section 80P(2)(c). The Tribunal upheld the decisions of the CIT(A) based on legal precedents, ruling in favor of the Co-operative Housing Society for all grounds raised by the Assessing Officer.</description>
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