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    <title>2012 (6) TMI 184 - ITAT PUNE</title>
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    <description>The Tribunal partly allowed the assessee&#039;s appeals, providing relief on the capital gain determination and deduction of leave encashment provision issues. The Revenue&#039;s appeal was dismissed, affirming the deletion of the bad debt addition. Interest under sections 234B and 234C was upheld following the Supreme Court&#039;s precedent.</description>
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      <description>The Tribunal partly allowed the assessee&#039;s appeals, providing relief on the capital gain determination and deduction of leave encashment provision issues. The Revenue&#039;s appeal was dismissed, affirming the deletion of the bad debt addition. Interest under sections 234B and 234C was upheld following the Supreme Court&#039;s precedent.</description>
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