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    <title>2014 (9) TMI 490 - ITAT COCHIN</title>
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    <description>The Tribunal allowed the appeal, canceling the rectification order under section 154 and reversing the decision to withdraw interest under section 244(1A). The Tribunal found the issues debatable and not suitable for rectification. The primary issue was resolved in favor of the assessee, leading to the cancellation of the rectification order.</description>
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