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    <title>2012 (11) TMI 1156 - ITAT AGRA</title>
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    <description>The appeal was dismissed by the Tribunal regarding the deduction of housing loan interest and exempt income on account of interest for the assessment year 2008-09. The Tribunal upheld the decisions of the CIT(A) and AO, stating that since the claims were not originally made in the return of income processed under Section 143(1)(a), there was no apparent mistake for rectification under Section 154. The failure to file a revised return further weakened the assessee&#039;s case, leading to the dismissal of the appeal.</description>
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    <pubDate>Fri, 30 Nov 2012 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=180541</link>
      <description>The appeal was dismissed by the Tribunal regarding the deduction of housing loan interest and exempt income on account of interest for the assessment year 2008-09. The Tribunal upheld the decisions of the CIT(A) and AO, stating that since the claims were not originally made in the return of income processed under Section 143(1)(a), there was no apparent mistake for rectification under Section 154. The failure to file a revised return further weakened the assessee&#039;s case, leading to the dismissal of the appeal.</description>
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      <pubDate>Fri, 30 Nov 2012 00:00:00 +0530</pubDate>
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