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    <title>2017 (2) TMI 858 - ITAT BANGALORE</title>
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    <description>The appeal for the assessment year (AY) 2006-07 was dismissed as the Commissioner of Income Tax&#039;s (CIT) order under Section 263 had attained finality. For AY 2007-08 and 2008-09, the Tribunal partly allowed deductions for certain types of miscellaneous income that reduced manufacturing or selling costs but excluded independent income types from deductions. The Tribunal upheld the levy of interest under Sections 234C and 234D, with the judgment pronounced on February 17, 2017, disposing of the appeals accordingly.</description>
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