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    <title>2016 (2) TMI 83 - ITAT CHENNAI</title>
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    <description>The Tribunal allowed the Revenue&#039;s appeal for statistical purposes, remitting both issues back to the Assessing Officer for re-examination. The first issue involved the deletion of rebate on Hire purchase written off, where the Commissioner&#039;s decision was set aside, and the matter was sent back for detailed review. The second issue concerned the deletion of addition on additional Finance charges due to a change in accounting method, with the Tribunal directing a re-examination by the Assessing Officer based on the evidence provided.</description>
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      <description>The Tribunal allowed the Revenue&#039;s appeal for statistical purposes, remitting both issues back to the Assessing Officer for re-examination. The first issue involved the deletion of rebate on Hire purchase written off, where the Commissioner&#039;s decision was set aside, and the matter was sent back for detailed review. The second issue concerned the deletion of addition on additional Finance charges due to a change in accounting method, with the Tribunal directing a re-examination by the Assessing Officer based on the evidence provided.</description>
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