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    <title>2013 (6) TMI 354 - ITAT DELHI</title>
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    <description>The Tribunal partially allowed the appeals of both the assessee and the revenue for statistical purposes. The issues regarding repairs and maintenance expenditure and advances and deposits written off were restored to the AO for further verification based on specific bills and vouchers and relevant evidence, respectively. The levy of interest under sections 234B and 234D was considered consequential and subject to the AO&#039;s final determination. The order was pronounced on June 7, 2013.</description>
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      <title>2013 (6) TMI 354 - ITAT DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=234529</link>
      <description>The Tribunal partially allowed the appeals of both the assessee and the revenue for statistical purposes. The issues regarding repairs and maintenance expenditure and advances and deposits written off were restored to the AO for further verification based on specific bills and vouchers and relevant evidence, respectively. The levy of interest under sections 234B and 234D was considered consequential and subject to the AO&#039;s final determination. The order was pronounced on June 7, 2013.</description>
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