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    <title>2021 (7) TMI 1389 - ITAT MUMBAI</title>
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    <description>The Tribunal upheld the CIT(A)&#039;s decisions on various issues, including the deletion of disallowances related to interest credited to grant in aid, revenue grant for publicity, bad debts written off, employees&#039; contribution to provident fund, penalty under section 271(1)(c), and addition of interest income from fixed deposits. The decisions were based on principles of consistency, judicial precedents, and the non-taxable nature of certain amounts. The Revenue&#039;s appeals were dismissed.</description>
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      <description>The Tribunal upheld the CIT(A)&#039;s decisions on various issues, including the deletion of disallowances related to interest credited to grant in aid, revenue grant for publicity, bad debts written off, employees&#039; contribution to provident fund, penalty under section 271(1)(c), and addition of interest income from fixed deposits. The decisions were based on principles of consistency, judicial precedents, and the non-taxable nature of certain amounts. The Revenue&#039;s appeals were dismissed.</description>
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