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    <description>The appeal was partly allowed. The issue of the addition of Rs. 2,25,000 for unaccounted parking charges was remanded back to the Assessing Officer for fresh consideration. The appeal against the interest liability under sections 234B and 234C was dismissed. The Tribunal stressed the importance of the assessee providing substantial evidence to support any retraction of previously admitted income.</description>
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      <description>The appeal was partly allowed. The issue of the addition of Rs. 2,25,000 for unaccounted parking charges was remanded back to the Assessing Officer for fresh consideration. The appeal against the interest liability under sections 234B and 234C was dismissed. The Tribunal stressed the importance of the assessee providing substantial evidence to support any retraction of previously admitted income.</description>
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