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    <title>2013 (11) TMI 1328 - ITAT CHENNAI</title>
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    <description>The Tribunal allowed the appeals for statistical purposes, remitting the hire purchase and lease income issues back to the AO for fresh consideration. The denial of deduction for interest on deposits was upheld. The matter of interest under Section 234D was remitted to the AO for verification, and the disallowance under Section 43D was deleted, supporting the CIT(A)&#039;s decision.</description>
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      <description>The Tribunal allowed the appeals for statistical purposes, remitting the hire purchase and lease income issues back to the AO for fresh consideration. The denial of deduction for interest on deposits was upheld. The matter of interest under Section 234D was remitted to the AO for verification, and the disallowance under Section 43D was deleted, supporting the CIT(A)&#039;s decision.</description>
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