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    <title>1984 (3) TMI 208 - ITAT MADRAS-D</title>
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    <description>The Tribunal dismissed the Department&#039;s appeal, partially allowing the assessee&#039;s cross-objection. It upheld the deletion of Rs. 10,000 from the addition but maintained the addition of Rs. 9,800 to the assessee&#039;s income for the year. The issue of interest under ss. 139 (8) and 217 was remanded to the AAC for further consideration and decision after a hearing with both parties.</description>
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      <description>The Tribunal dismissed the Department&#039;s appeal, partially allowing the assessee&#039;s cross-objection. It upheld the deletion of Rs. 10,000 from the addition but maintained the addition of Rs. 9,800 to the assessee&#039;s income for the year. The issue of interest under ss. 139 (8) and 217 was remanded to the AAC for further consideration and decision after a hearing with both parties.</description>
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