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    <title>2016 (11) TMI 1040 - ITAT PUNE</title>
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    <description>The Tribunal partly allowed the appeal, upholding the disallowance under section 14A and the levy of interest under sections 234B and 234C. The Tribunal confirmed the assessee&#039;s eligibility for deduction under section 80-IB(10) regarding the commercial area but remitted the issue of residential unit size back to the Assessing Officer for reconsideration. Additionally, the Tribunal directed the Assessing Officer to verify the addition under section 69 based on evidence provided by the assessee.</description>
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      <title>2016 (11) TMI 1040 - ITAT PUNE</title>
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      <description>The Tribunal partly allowed the appeal, upholding the disallowance under section 14A and the levy of interest under sections 234B and 234C. The Tribunal confirmed the assessee&#039;s eligibility for deduction under section 80-IB(10) regarding the commercial area but remitted the issue of residential unit size back to the Assessing Officer for reconsideration. Additionally, the Tribunal directed the Assessing Officer to verify the addition under section 69 based on evidence provided by the assessee.</description>
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