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    <title>2014 (8) TMI 1092 - ITAT MUMBAI</title>
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    <description>The Tribunal set-aside issues regarding relief of liability towards interest expenditure and calculation of book profit under section 115JB of the Act to the files of the CIT(A) for fresh adjudication. The chargeability of interest under sections 234A, 234B, and 234C of the Act was also remanded to the CIT(A) for levy in accordance with the law. The appeal by the assessee was allowed for statistical purposes.</description>
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      <description>The Tribunal set-aside issues regarding relief of liability towards interest expenditure and calculation of book profit under section 115JB of the Act to the files of the CIT(A) for fresh adjudication. The chargeability of interest under sections 234A, 234B, and 234C of the Act was also remanded to the CIT(A) for levy in accordance with the law. The appeal by the assessee was allowed for statistical purposes.</description>
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