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    <title>2023 (6) TMI 75 - ITAT MUMBAI</title>
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    <description>The tribunal partly allowed the appeal, granting relief on the disallowance of depreciation on project management and supervision fees, disallowance of depreciation on toll roads, and the taxability of interest income from fixed deposits. The addition of interest income from Punjab National Bank was dismissed as it was not pressed, and the issue of short grant of TDS credit was remanded to the AO for verification and decision.</description>
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      <description>The tribunal partly allowed the appeal, granting relief on the disallowance of depreciation on project management and supervision fees, disallowance of depreciation on toll roads, and the taxability of interest income from fixed deposits. The addition of interest income from Punjab National Bank was dismissed as it was not pressed, and the issue of short grant of TDS credit was remanded to the AO for verification and decision.</description>
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