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    <title>2012 (2) TMI 558 - ITAT CHANDIGARH</title>
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    <description>The tribunal upheld the deletion of additions made under Section 69 and on account of unaccounted interest income and capitalization of interest on capital work in progress. However, the tribunal reversed the deletion of interest disallowance under Section 36(1)(iii) for both assessment years, allowing the revenue&#039;s appeals. The tribunal dismissed the assessee&#039;s cross-objection as not pressed.</description>
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      <description>The tribunal upheld the deletion of additions made under Section 69 and on account of unaccounted interest income and capitalization of interest on capital work in progress. However, the tribunal reversed the deletion of interest disallowance under Section 36(1)(iii) for both assessment years, allowing the revenue&#039;s appeals. The tribunal dismissed the assessee&#039;s cross-objection as not pressed.</description>
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