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    <title>2015 (6) TMI 1100 - ITAT CHANDIGARH</title>
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    <description>The Appellate Tribunal allowed the Misc. Application from the Revenue, recalling the order in ITA No. 526/Chd/2013 for re-adjudication of the relief granted by CIT(A) on interest in non-performing loans. The Tribunal recognized the error in applying section 43D, which was relevant only to Scheduled Banks, not applicable to the assessee. A fresh hearing date was scheduled to address the specific issue, following the decision in ACIT v Punjab State Cooperative Bank Ltd. The order was pronounced on 05/06/2015.</description>
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