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    <title>2014 (10) TMI 615 - ITAT DELHI</title>
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    <description>The Tribunal partly allowed the Revenue&#039;s appeal, directing the AO to adjust the seized cash from the date of assessment completion. The second ground was deemed allowed for statistical purposes, with directions to decide the levy of interest under Section 234A in line with the Tribunal&#039;s findings. The assessee&#039;s cross-objections were also deemed allowed for statistical purposes.</description>
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      <description>The Tribunal partly allowed the Revenue&#039;s appeal, directing the AO to adjust the seized cash from the date of assessment completion. The second ground was deemed allowed for statistical purposes, with directions to decide the levy of interest under Section 234A in line with the Tribunal&#039;s findings. The assessee&#039;s cross-objections were also deemed allowed for statistical purposes.</description>
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