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    <title>2014 (12) TMI 216 - ITAT DELHI</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal, upholding the CIT(A)&#039;s order to recalculate interest on Post Dated Cheques (PDCs) and partly sustaining additions made under the Stamp Duty Act. The initiation of proceedings under Section 153 was deemed valid, and the argument regarding interest payment on PDCs was rejected. General grounds raised required no adjudication. The decision was pronounced on 31st October 2014.</description>
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      <description>The Tribunal dismissed the Revenue&#039;s appeal, upholding the CIT(A)&#039;s order to recalculate interest on Post Dated Cheques (PDCs) and partly sustaining additions made under the Stamp Duty Act. The initiation of proceedings under Section 153 was deemed valid, and the argument regarding interest payment on PDCs was rejected. General grounds raised required no adjudication. The decision was pronounced on 31st October 2014.</description>
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