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    <title>2003 (3) TMI 668 - ITAT PUNE</title>
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    <description>The Tribunal set aside the lower authorities&#039; decisions on the addition of Rs. 23,64,940 for alleged excess payment to bidi workers and remanded the matter to the Assessing Officer for reevaluation. The deletion of the Rs. 16,89,216 addition for excess consumption of leaves was upheld. The imposition of interest under sections 234B and 234C was deemed unjustified and was consequently deleted due to the absence of specific mention in the assessment order, following the Supreme Court precedent.</description>
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      <description>The Tribunal set aside the lower authorities&#039; decisions on the addition of Rs. 23,64,940 for alleged excess payment to bidi workers and remanded the matter to the Assessing Officer for reevaluation. The deletion of the Rs. 16,89,216 addition for excess consumption of leaves was upheld. The imposition of interest under sections 234B and 234C was deemed unjustified and was consequently deleted due to the absence of specific mention in the assessment order, following the Supreme Court precedent.</description>
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