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    <title>2014 (10) TMI 613 - ITAT PUNE</title>
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    <description>The Tribunal partly allowed the assessee&#039;s appeal by deleting the addition of Rs. 110 crores as a revenue receipt and restricting the deduction under Section 36(1)(viia) to the actual provision made. The Revenue&#039;s appeal was dismissed, affirming the deletion of the addition on account of interest income on Non-Performing Assets (NPAs).</description>
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      <link>https://www.taxtmi.com/caselaws?id=252479</link>
      <description>The Tribunal partly allowed the assessee&#039;s appeal by deleting the addition of Rs. 110 crores as a revenue receipt and restricting the deduction under Section 36(1)(viia) to the actual provision made. The Revenue&#039;s appeal was dismissed, affirming the deletion of the addition on account of interest income on Non-Performing Assets (NPAs).</description>
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