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    <title>1981 (4) TMI 126 - ITAT DELHI-A</title>
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    <description>The Tribunal partially allowed one appeal and fully allowed another. The rejection of the book result based on sales and closing stock was overturned. The issue of interest charged under section 217 was remanded for further consideration by the Appellate Authority Commissioner.</description>
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      <description>The Tribunal partially allowed one appeal and fully allowed another. The rejection of the book result based on sales and closing stock was overturned. The issue of interest charged under section 217 was remanded for further consideration by the Appellate Authority Commissioner.</description>
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