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    <description>The ITAT ruled in favor of the assessee in a case involving the addition of un-reconciled professional receipts and the computation of interest under section 234B. The ITAT directed the Assessing Officer to delete the addition of Rs. 28,43,777 related to professional receipts and to recalculate the interest chargeable under section 234B based on the total income declared in the return.</description>
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