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    <title>2013 (11) TMI 672 - ITAT COCHIN</title>
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    <description>The appeal filed by the assessee was partly allowed. The disallowance of the principal amount of Rs. 30 lakhs was upheld, while the issue regarding the interest component of Rs. 23,76,274/- was remanded to the Assessing Officer for fresh examination. The judgment was pronounced on 06-11-2013.</description>
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      <description>The appeal filed by the assessee was partly allowed. The disallowance of the principal amount of Rs. 30 lakhs was upheld, while the issue regarding the interest component of Rs. 23,76,274/- was remanded to the Assessing Officer for fresh examination. The judgment was pronounced on 06-11-2013.</description>
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