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    <title>2000 (6) TMI 129 - ITAT DELHI-A</title>
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    <description>The Tribunal concluded that no real income had accrued to the assessee from the agreements in question, rendering the interest income calculated by the Assessing Officer not taxable. The appeals were partly allowed, with directions for quantifying interest under sections 234A, 234B, and 234C, if applicable. Additionally, the Tribunal upheld the additions for low withdrawals for household expenses, taking into account the social status of the assessee.</description>
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      <description>The Tribunal concluded that no real income had accrued to the assessee from the agreements in question, rendering the interest income calculated by the Assessing Officer not taxable. The appeals were partly allowed, with directions for quantifying interest under sections 234A, 234B, and 234C, if applicable. Additionally, the Tribunal upheld the additions for low withdrawals for household expenses, taking into account the social status of the assessee.</description>
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